एष ते तनयः पूर्वजन्मनि ब्राह्मणोत्तमः । प्रतिग्रहैर्वयो निन्ये न यज्ञाद्यैः सुकर्मभिः
eṣa te tanayaḥ pūrvajanmani brāhmaṇottamaḥ | pratigrahairvayo ninye na yajñādyaiḥ sukarmabhiḥ
This son of yours, in a former birth, was an excellent brāhmaṇa. Yet he passed his life by living on acceptances of gifts, not by good deeds such as sacrifices and other righteous acts.
Śāṇḍilya (deduced from immediate narrative context)
Listener: Brāhmaṇa woman (dvijabhāminī)
Scene: A sage explaining karmic causality to a distressed brāhmaṇa woman; a faint vignette of the son’s past life—receiving gifts—contrasted with neglected sacrificial fires.
One’s present condition can reflect past conduct; mere livelihood through taking gifts without dharmic works leads to adverse results.
No tīrtha is mentioned; the verse focuses on karmic causality and brāhmaṇical duty.
It implicitly upholds yajña and other su-karmas as the proper dharmic path, rather than dependence on pratigraha.