अध्याय १३२ — कर्मणा मनसा वाचा: स्वर्गमार्गः तथा आयुर्विपाकः
Adhyāya 132 — The path to heaven through deed, mind, and speech; karmic results for lifespan
स्थितो हााभिमुखो मर्त्य: पौर्णमास्यां बलिं हरेत् । अग्निकार्य कृतं तेन हुताश्चास्याग्नयस्त्रय:
sthito hābhimukho martyaḥ paurṇamāsyāṃ baliṃ haret | agnikāryaṃ kṛtaṃ tena hutāś cāsyāgnayas trayaḥ ||
Pada malam Pūrṇimā, bila seseorang berdiri menghadap Bulan dan mempersembahkan bali (sesaji/oblation), maka dengan tindakan itu ia dianggap telah menunaikan upacara api; bahkan tiga api sucinya pun dipandang telah menerima persembahan dengan semestinya.
भीष्म उवाच
The verse teaches that a properly intended and correctly performed offering on the full-moon observance can be counted as fulfilling one’s fire-ritual obligations; dharma values sincere, rule-aligned devotion, sometimes allowing a simplified act to stand in for a more elaborate rite.
Bhishma is instructing about ritual conduct: a mortal who stands facing the full Moon on Paurṇamāsī and offers a bali is deemed to have completed the agni-duty, as though he had made offerings into the three sacred fires.