महाकाल उवाच । सत्यमेततस्वकर्मस्थाः पितरो यन्नृपोत्तम । किं तु देवासुराणां च यक्षादीनाममूर्तकाः
mahākāla uvāca | satyametatasvakarmasthāḥ pitaro yannṛpottama | kiṃ tu devāsurāṇāṃ ca yakṣādīnāmamūrtakāḥ
Mahākāla said: “This is true, O best of kings: the Pitṛs abide in states determined by their own karma. Yet there are also subtle, incorporeal beings—among gods, demons (asuras), Yakṣas, and others.”
Mahākāla
Listener: a king (nṛpa-uttama)
Scene: Mahākāla speaks to a king: behind them a cosmic tableau shows multiple subtle orders—devas, asuras, yakṣas—rendered as translucent forms, while pitṛs appear in karma-determined stations, emphasizing layered reality.
Karma governs embodied destinies, but Purāṇic cosmology also recognizes subtle orders of beings, allowing for non-obvious modes of reception and transmission of offerings and blessings.
No specific tīrtha is named in this verse, though the speaker Mahākāla often evokes Śaiva sacred geography in broader context.
No direct prescription; it begins a doctrinal clarification regarding Śrāddha and the Pitṛs.