राजोवाच । भूतादिभ्यो यथा विप्र नाम्ना वोद्दिश्य दीयते । सुरादीनां कथं चैव संक्षेपेण न दीयते
rājovāca | bhūtādibhyo yathā vipra nāmnā voddiśya dīyate | surādīnāṃ kathaṃ caiva saṃkṣepeṇa na dīyate
The king said: “O brāhmaṇa, just as offerings are given to beings such as bhūtas by specifying their names, why are offerings not likewise given—briefly—to the gods and others?”
Rājā (the king)
Scene: A king respectfully questions a learned brāhmaṇa about why offerings to gods cannot be done merely by naming, as is done for bhūta-bali; the setting suggests a sacred precinct with ritual vessels and fire nearby.
It probes ritual logic: if dedication-by-name works for some recipients, what governs proper dedication for gods and other classes of beings?
No tīrtha is mentioned.
The verse references uddiśya dāna—giving offerings by explicitly designating recipients by name.