Shloka 40
Āloka-dāna (Dīpa-dāna), Sumanas–Dhūpa–Dīpa Phala: Manu–Suvarṇa and Śukra–Bali Exempla
निर्यासा: सल्लकीवर्ज्या देवानां दयिताउस्तु ते । गुग्गुलुः प्रवरस्तेषां सर्वेषामिति निश्चय:
śukra uvāca | niryāsāḥ sallakī-varjyā devānāṁ dayitās tu te | gugguluḥ pravaras teṣāṁ sarveṣām iti niścayaḥ ||
Śukra said: “Resin-incenses (niryāsa), except those derived from the sallakī tree, are especially dear to the gods. Among all such resins, guggulu is regarded as the finest—this is the settled conclusion of the wise.”
शुक्र उवाच
Educational Q&A
The verse ranks ritual offerings by purity and divine preference: most tree-resin incenses are pleasing to the gods, and guggulu is singled out as the foremost, reflecting a dharmic emphasis on choosing the best and most fitting substances for worship.
Śukra is instructing about substances used in sacred rites, explaining which resins are considered dear to the gods and asserting that guggulu is regarded by the wise as the best among them.