Ācāra-Nirṇaya: Varṇa-Āśrama Dharma, Śauca, Snāna, Sandhyā, Japa, Tarpaṇa, and Gṛhastha-Dinacaryā
होमो दैवी बलिर्भौतो न यज्ञो ऽतिथिपूजनम् / गवा गोष्ठे दशगुणं अग्न्यगारे शताधिकम्
homo daivī balirbhauto na yajño 'tithipūjanam / gavā goṣṭhe daśaguṇaṃ agnyagāre śatādhikam
Homa ist eine Opfergabe an die Götter; bali ist eine Gabe an die Wesen. Die Gastverehrung darf nicht als bloßes Opfer behandelt werden. Eine Kuh als Gabe bringt zehnfaches Verdienst, wenn sie im Kuhstall gegeben wird, und mehr als hundertfaches, wenn sie im agni-gāra, der Stätte des heiligen Feuers, gegeben wird.
Lord Vishnu (teaching Garuda/Vinata-putra)
Concept: Distinguish homa (devatā-offering) and bali (bhūta-offering); elevate atithi-pūjana beyond a ‘mere’ sacrifice; teach place-based merit multiplication for go-dāna.
Vedantic Theme: Ethics of giving and honoring guests as worship of Nārāyaṇa-in-the-other; karma accrues with intention, recipient, and sacred context.
Application: Practice atithi-sevā as a primary duty; perform offerings with correct categories (homa vs bali); when giving, choose dharmic contexts (support shelters, temples, Vedic institutions) with pure intent.
Primary Rasa: vira
Secondary Rasa: shanta
Type: ritual/charity sites
Related Themes: Garuda Purana 1.213 (dāna and yajña taxonomy in household dharma)
This verse teaches that charity is not only the act but also the proper context; giving a cow in a sacred setting (near the fire-ritual space) is said to yield greatly increased merit.
In Garuda Purana teachings, merit (puṇya) from dharmic acts—homa, offerings, hospitality, and especially dana—supports auspicious outcomes; the verse highlights how correctly performed giving is spiritually potent.
Practice sincere hospitality, perform offerings with understanding (homa/bali), and when giving charity, choose appropriate, sacred, and responsible channels—prioritizing dharmic intention and proper setting.