Shloka 104

Ācāra-Nirṇaya: Varṇa-Āśrama Dharma, Śauca, Snāna, Sandhyā, Japa, Tarpaṇa, and Gṛhastha-Dinacaryā

गुरुद्रव्यांश्चौज्जिहीर्षुरर्चिष्यन्दे वतातिथीन् / सर्वतः प्रतिगृह्णीयान्न तुष्येत्तु स्वयं ततः

gurudravyāṃścaujjihīrṣurarciṣyande vatātithīn / sarvataḥ pratigṛhṇīyānna tuṣyettu svayaṃ tataḥ

One who seeks valuable goods, while outwardly honoring the gods and guests, may accept offerings from every side; yet he should not become self-satisfied or complacent because of it.

गुरुद्रव्याणिvaluable/heavy articles (valuable goods)
गुरुद्रव्याणि:
Karma (Object/कर्म)
TypeNoun
Rootगुरु (प्रातिपदिक) + द्रव्य (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया (2nd/द्वितीया), बहुवचन
and
:
Sambandha (Connector/सम्बन्ध)
TypeIndeclinable
Rootच (अव्यय)
Formसमुच्चयबोधक-अव्यय (conjunction)
उज्जिहीर्षुःwishing to take away/remove
उज्जिहीर्षुः:
Karta (Subject/कर्ता)
TypeAdjective
Rootउद्-√हृ (धातु) + इषु/इच्छार्थक-प्रत्यय (इच्छार्थक-तुमुन्/षु-प्रत्यय; desiderative adjective)
Formपुंलिङ्ग, प्रथमा (1st/प्रथमा), एकवचन; इच्छार्थक-कृदन्त (Desiderative: ‘wishing to take away’)
अर्चिष्यन्honouring/worshipping
अर्चिष्यन्:
Karta (Subject/कर्ता)
TypeAdjective
Root√अर्च् (धातु) + शतृ (वर्तमान-कृदन्त)
Formपुंलिङ्ग, प्रथमा (1st/प्रथमा), एकवचन; वर्तमान-कृदन्त (present participle)
देवताःdeities
देवताः:
Karma (Object/कर्म)
TypeNoun
Rootदेवता (प्रातिपदिक)
Formस्त्रीलिङ्ग, द्वितीया (2nd/द्वितीया), बहुवचन
अतिथीन्guests
अतिथीन्:
Karma (Object/कर्म)
TypeNoun
Rootअतिथि (प्रातिपदिक)
Formपुंलिङ्ग, द्वितीया (2nd/द्वितीया), बहुवचन
सर्वतःin every way/from all sides
सर्वतः:
Deshika/Adverbial (क्रियाविशेषण)
TypeIndeclinable
Rootसर्वतः (अव्यय; सर्व-प्रातिपदिक-निबद्ध)
Formअव्यय; अव्ययीभावार्थक-क्रियाविशेषण (adverb: ‘from all sides/in every way’)
प्रतिगृह्णीयात्should accept (a gift)
प्रतिगृह्णीयात्:
Kriya (Verb/क्रिया)
TypeVerb
Rootप्रति-√ग्रह् (धातु)
Formविधिलिङ् (Optative), प्रथमपुरुष, एकवचन; परस्मैपद
not
:
Sambandha (Negation/निषेध)
TypeIndeclinable
Rootन (अव्यय)
Formनिषेधार्थक-अव्यय (negation particle)
तुष्येत्should be satisfied/content
तुष्येत्:
Kriya (Verb/क्रिया)
TypeVerb
Root√तुष् (धातु)
Formविधिलिङ् (Optative), प्रथमपुरुष, एकवचन; आत्मनेपद
तुbut
तु:
Sambandha (Connector/सम्बन्ध)
TypeIndeclinable
Rootतु (अव्यय)
Formअव्यय; विरोध/विशेषार्थक-निपात (particle)
स्वयम्oneself
स्वयम्:
Karta (Agent-emphasis/कर्ता)
TypeIndeclinable
Rootस्वयम् (अव्यय)
Formअव्यय; आत्मार्थक (reflexive adverb: ‘oneself’)
ततःtherefrom/thereafter
ततः:
Apadana/Adverbial (क्रियाविशेषण)
TypeIndeclinable
Rootततः (अव्यय; तद्-प्रातिपदिक-निबद्ध)
Formअव्यय; तस्मात्/ततः-प्रकार (ablatival/sequence adverb: ‘therefrom/thereafter’)

Lord Vishnu (speaking to Garuda/Vinata-putra)

Concept: Even if one receives from many sources while honoring gods/guests, one must not become self-satisfied; inner motive matters more than outer ritual.

Vedantic Theme: Antaḥkaraṇa-śuddhi: purification requires vigilance against ego and greed; outward karma without inner purity does not liberate.

Application: Audit motives in religious/social service; accept support without pride; keep accountability and simplicity even amid abundance.

Primary Rasa: shanta

Secondary Rasa: bibhatsa

Related Themes: Garuda Purana 1.213.103 (ayācita acceptance); Garuda Purana 1.213.105–106 (recipient qualities; prāyaścitta)

D
Devas
A
Atithis (guests)

FAQs

This verse links true dharma with devatā-arcana and atithi-sevā, implying that worship and hospitality are sacred duties that must not be used as a cover for greed.

It cautions that receiving (pratigraha) can become karmically tainted when driven by the desire for “guru-dravya” (valuable gains); inner detachment is presented as essential to righteous conduct.

Serve guests and perform religious duties sincerely, accept support only when appropriate, and avoid pride or complacency that comes from wealth, donations, or social recognition.