Praise of Vṛṣotsarga (Bull-release), Worthy Dāna, and the Procedure for Kṣayāha & Ūrdhva-daihika Rites
मृतस्यैव पुनर्लक्षं विधिपूतं च तत्समम् / तीर्थपात्रसमायोगादेका गौर्लक्षपुण्यदा
mṛtasyaiva punarlakṣaṃ vidhipūtaṃ ca tatsamam / tīrthapātrasamāyogādekā gaurlakṣapuṇyadā
Für den Verstorbenen allein wird das Verdienst wiederum hunderttausendfach; und wenn es durch den rechten Ritus geläutert ist, wird es an Wirksamkeit ebenbürtig. Durch das Zusammentreffen eines heiligen Ortes (tīrtha) und eines würdigen Empfängers verleiht selbst eine einzige Kuh das Verdienst von hunderttausend.
Lord Vishnu (speaking to Garuda/Vinata-putra)
Beneficiary: Pitr
Concept: Merit increases enormously for offerings connected to the departed and when purified by proper rite; tīrtha and worthy recipient can make even one cow yield lakṣa-puṇya.
Vedantic Theme: Karma-kāṇḍa as purifier and supporter of higher pursuit; śraddhā + vidhi as channels of subtle efficacy; the departed (preta/pitṛ) as recipients through dharmic mediation.
Application: When performing gifts for ancestors or in memory of the dead, prioritize correct procedure, sacred setting (or sanctified intention), and worthy recipients; quality of context can outweigh quantity.
Primary Rasa: adbhuta
Secondary Rasa: shanta
Type: sacred place
Related Themes: Garuda Purana: extensive śrāddha/dāna discussions where tīrtha, kāla (time), pātra, and śraddhā multiply results; Garuda Purana 2.14.4 (pātra-dāna increases day by day)
This verse states that when charity for the departed is performed according to proper procedure and offered at a sacred place to a worthy recipient, its spiritual efficacy multiplies greatly—making even a single go-dāna yield vast merit.
It implies that post-death support through correctly performed śrāddha-related dāna can strengthen the departed’s welfare, because merit is understood to be transferable/beneficial when rites are done with proper sanctity (vidhi) and correct context (tīrtha–pātra).
If performing śrāddha or memorial charity, prioritize correctness of rite, sincerity, and an appropriate recipient; even a modest offering—done properly—can be considered highly meaningful in the Garuda Purana’s framework.