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 ||
Dijo Śukra: «Ahora describiré los méritos y los frutos que brotan de los actos de ofrenda (bali): los beneficios que provienen de presentar tales ofrendas a los dioses, a los Yakṣas, a los Nāgas, a los seres humanos, a los Bhūtas y también a los 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.