Śrāddha-prayoga: Niyama, Brāhmaṇa-parīkṣā, Kutapa-kāla, Tithi-nyāya, and Vaiṣṇava-phala
येनेदमखिलं जातं जगत्स्थावरजंगमम् । तस्माद्दाता च भोक्ता च सर्वं विष्णुः सनातनः ॥ ८५ ॥
yenedamakhilaṃ jātaṃ jagatsthāvarajaṃgamam | tasmāddātā ca bhoktā ca sarvaṃ viṣṇuḥ sanātanaḥ || 85 ||
যাঁর থেকে স্থাবর-জঙ্গমসহ এই সমগ্র জগৎ উৎপন্ন হয়েছে, তাই সেই সনাতন বিষ্ণুই সর্বস্ব—দাতা এবং ভোক্তা (গ্রহণকারী) উভয়ই।
Sanatkumara (teaching Narada in the dialogue on the Supreme Lord)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: adbhuta
It establishes Viṣṇu as the ultimate origin of all beings (moving and unmoving) and therefore the final reality behind both giving and receiving—guiding the devotee to see all life and all merit as rooted in the Eternal Lord.
Bhakti is strengthened by the understanding that Viṣṇu is both the source of the world and the true recipient of offerings; thus, charity, worship, and daily actions become devotional when performed as service to Him.
Ritual application is implied: in yajña and dāna, the concept of bhoktā clarifies the intended recipient of offerings—supporting correct sacrificial intent (yajña-viniyoga) even when the technical Vedāṅga details are not explicitly discussed in this verse.