The Description of the Index/Summary of the Garuḍa
Purāṇa
प्रेतत्वोद्धारकथनं कर्मकृर्त्तृविनिर्णयः । मृत्योः पूर्वक्रियाख्यानं पश्चात्कर्मनिरूपणम् ॥ २७ ॥
pretatvoddhārakathanaṃ karmakṛrttṛvinirṇayaḥ | mṛtyoḥ pūrvakriyākhyānaṃ paścātkarmanirūpaṇam || 27 ||
এতে প্রেতত্ব থেকে উদ্ধারের উপায় বলা হয়েছে, এবং ক্রিয়াকর্ম সম্পাদনের অধিকারী কে—তার সিদ্ধান্ত করা হয়েছে; মৃত্যুর পূর্বকৃত্য ও মৃত্যুর পরবর্তী কর্মও নিরূপিত হয়েছে।
Suta (summarizing the Narada Purana’s contents in an anukramaṇikā style)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: karuna
It frames death-related dharma as a structured Vedic duty—guiding the soul’s transition by prescribing deliverance from preta-status, clarifying ritual eligibility, and outlining rites before and after death.
Indirectly: by emphasizing disciplined dharmic rites around death, it supports remembrance and orderly transition, which traditionally culminate in God-centered practices (such as nāma-smaraṇa and offerings) even though bhakti is not explicitly named here.
Kalpa (ritual procedure) is central—this verse points to technical rules for antyeṣṭi/śrāddha, including the determination of the proper ritual performer (kartṛ) and sequencing of mṛtyu-pūrva and post-mortem rites.