अध्याय १३२ — कर्मणा मनसा वाचा: स्वर्गमार्गः तथा आयुर्विपाकः
Adhyāya 132 — The path to heaven through deed, mind, and speech; karmic results for lifespan
स्थितो हााभिमुखो मर्त्य: पौर्णमास्यां बलिं हरेत् । अग्निकार्य कृतं तेन हुताश्चास्याग्नयस्त्रय:
sthito hābhimukho martyaḥ paurṇamāsyāṃ baliṃ haret | agnikāryaṃ kṛtaṃ tena hutāś cāsyāgnayas trayaḥ ||
পৌৰ্ণিমাত যি ব্যক্তি থিয় হৈ চন্দ্ৰৰ ফালে মুখ কৰি বলি (অৰ্পণ) কৰে, সি অগ্নিকাৰ্য সম্পন্ন কৰিলে বুলি গণ্য হয়; আৰু তাৰ তিনিও অগ্নি আহুতিত তৃপ্ত বুলি ধৰা হয়।
भीष्म उवाच
The verse teaches that a properly intended and correctly performed offering on the full-moon observance can be counted as fulfilling one’s fire-ritual obligations; dharma values sincere, rule-aligned devotion, sometimes allowing a simplified act to stand in for a more elaborate rite.
Bhishma is instructing about ritual conduct: a mortal who stands facing the full Moon on Paurṇamāsī and offers a bali is deemed to have completed the agni-duty, as though he had made offerings into the three sacred fires.