Atithi-prāpti and the Brāhmaṇa’s Deliberation on Triadic Dharma (अतिथिप्राप्तिः धर्मत्रयविचारश्च)
ततो5थ वरदो देवस्तान् सर्वानमरान् स्थितान् | अशरीरो बभाषेदं वाक्यं खस्थो महेश्वर:,यज्ञभाग निश्चित हो जानेपर उन वरदायक देवता महेश्वर नारायणदेवने आकाशमें बिना शरीरके ही स्थित हो वहाँ खड़े हुए उन समस्त देवताओंसे यह बात कही--
tato ’tha varado devas tān sarvān amarān sthitān | aśarīro babhāṣedaṃ vākyaṃ khastho maheśvaraḥ ||
Entonces, una vez fijada la distribución de las porciones del sacrificio, el Señor dador de dones—Maheśvara—permaneciendo en el cielo, sin cuerpo, se dirigió a aquellos inmortales reunidos con estas palabras:
वैशम्पायन उवाच
The verse highlights that dharmic order in ritual life—such as the proper settlement of sacrificial shares—rests on higher divine sanction, and that true authority is not limited by physical embodiment.
After the sacrificial portions have been determined, Maheśvara, remaining in the sky without a visible body, addresses the assembled gods, introducing a divine pronouncement that follows.