Nāga-āyatana-darśana-pratīkṣā — The Brāhmaṇa’s Request and Waiting on the Gomatī
या: क्रिया: सम्प्रयुक्ताश्न एकान्तगतबुद्धिभि: । ता: सर्वा: शिरसा देव: प्रतिगृह्नाति वै स््वयम्,जिनकी बुद्धि अनन्य भावसे एकमात्र भगवानमें ही लगी हुई है, उन भक्तोंद्वारा जो क्रियाएँ समर्पित की जाती हैं, उन सबको वे भगवान् स्वयं शिरोधार्य करते हैं
yāḥ kriyāḥ samprayuktāś ca ekāntagata-buddhibhiḥ | tāḥ sarvāḥ śirasā devaḥ pratigṛhṇāti vai svayam ||
যাঁৰ বুদ্ধি অনন্যভাৱে কেৱল ভগৱানত একাগ্ৰ, তেনে ভক্তসকলে যি কৰ্ম আৰু ব্ৰত-আচৰণ নিবেদন কৰে, সেই সকলোকে দেৱতা স্বয়ং শিৰোধাৰ্য কৰি গ্ৰহণ কৰে।
नारद उवाच
Single-minded devotion transforms action: deeds offered by a mind fixed exclusively on the Lord are accepted by the Divine with the highest honor (symbolized by 'upon the head'). The emphasis is on intention and surrender rather than mere external ritual.
Nārada is instructing about the spiritual value of offerings and practices. He states that when devotees act with undivided focus on Bhagavān, the Lord Himself receives all such offered actions as supremely precious.