यथा भवति वै पूर्वं ब्रह्मविष्णुशिवैः कृतम् । तस्य देवा न गृह्णंति हृव्यं कव्यं च पूर्वजाः
yathā bhavati vai pūrvaṃ brahmaviṣṇuśivaiḥ kṛtam | tasya devā na gṛhṇaṃti hṛvyaṃ kavyaṃ ca pūrvajāḥ
Ainsi qu’il fut établi jadis par Brahmā, Viṣṇu et Śiva : les dieux n’acceptent pas ses oblations, et les ancêtres n’acceptent pas ses offrandes (havya et kavya).
Deductive attribution: a Purāṇic narrator/instructor within Dharmāraṇya Khaṇḍa (speaker not explicit in snippet)
Listener: nṛpasattama (best of kings)
Scene: A homa and śrāddha scene where divine and ancestral presences withdraw: offerings rise as smoke but do not reach Devas/Pitṛs, illustrating non-acceptance.
Ritual acts bear fruit only when supported by dharma; otherwise, even offerings to gods and ancestors are not received.
No tīrtha is named; the verse lays down a general rule about ritual acceptance.
Havya (deva-offerings) and kavya (pitṛ-offerings) are referenced, implying the necessity of dharmic eligibility for rites.