Āloka-dāna (Dīpa-dāna), Sumanas–Dhūpa–Dīpa Phala: Manu–Suvarṇa and Śukra–Bali Exempla
बलिकर्मसु वक्ष्यामि गुणान् कर्मफलोदयान् | देवयक्षोरगनृणां भूतानामथ रक्षसाम्
balikarmasu vakṣyāmi guṇān karmaphalodayān | devayakṣoraganṝṇāṃ bhūtānām atha rakṣasām ||
Śukra said: “Now I shall describe the merits and the arising results of the acts of offering (bali)—the benefits that come from presenting such offerings to the gods, Yakṣas, Nāgas, human beings, Bhūtas, and also to the Rākṣasas.”
शुक्र उवाच
Śukra introduces a dharmic principle: offerings (bali) made with proper intent and method generate specific merits and tangible results (karma-phala). The teaching frames ritual giving as ethically consequential—an ordered way of relating to diverse classes of beings and sustaining harmony.
Śukra begins a new explanatory section, announcing that he will enumerate the qualities and resulting benefits of bali-offerings directed to different recipients—divine beings, semi-divine spirits, serpents, humans, bhūtas, and rākṣasas—setting up a systematic discussion of ritual practice and its outcomes.