Garuda Purana — Preta Kalpa, Shloka 137
यज्ञपुरुषस्य यद्दानं देवादीनाञ्च यत् तथा / अपूर्णे ऽप्यब्दमध्येपि कर्तव्यमिति के च न
yajñapuruṣasya yaddānaṃ devādīnāñca yat tathā / apūrṇe 'pyabdamadhyepi kartavyamiti ke ca na
ヤジュニャプルシャ（Yajñapuruṣa）に捧げる布施（dāna）、また同様に諸天らに捧げる布施については、年の巡りが未だ満ちずとも、年の途中であっても行うべしと説く者もいる。
Lord Vishnu (teaching Garuda)
Concept: Some authorities permit deva-oriented dāna/offerings (to Yajñapuruṣa and devas) even before the year’s cycle completes, distinguishing them from restricted pitṛ rites.
Vedantic Theme: Īśvara-arpaṇa-buddhi: offerings to the divine are sustaining and can be continuous; dharma balances niyama with the primacy of deva-yajña.
Application: When pitṛ-śrāddha is restricted by timing, maintain deva-yajña through permitted dāna, pūjā, and offerings to Yajñapuruṣa/devas as advised by tradition.
Primary Rasa: shanta
Secondary Rasa: adbhuta
Type: yajña-śālā / household altar
Related Themes: Garuda Purana discussions separating deva-kārya from pitṛ-kārya; allowances for dāna/pūjā during restricted periods
FAQs
This verse treats dāna as a dharmic obligation directed to the sacrificial Lord (Yajñapuruṣa) and divine recipients, emphasizing that such giving sustains ritual order and merit even outside ideal calendrical completion.
No—its point is that some authorities hold the donation should be done even mid-year, even if the year is not yet complete, highlighting urgency over strict timing.
Do essential charity and prescribed ritual giving without procrastination—when duty arises, perform it promptly, even if the “perfect time” has not arrived.