Shloka 40
Āloka-dāna (Dīpa-dāna), Sumanas–Dhūpa–Dīpa Phala: Manu–Suvarṇa and Śukra–Bali Exempla
निर्यासा: सल्लकीवर्ज्या देवानां दयिताउस्तु ते । गुग्गुलुः प्रवरस्तेषां सर्वेषामिति निश्चय:
śukra uvāca | niryāsāḥ sallakī-varjyā devānāṁ dayitās tu te | gugguluḥ pravaras teṣāṁ sarveṣām iti niścayaḥ ||
シュクラは言った。「樹脂香（ニリヤーサ）は、サッラキー樹から得るものを除けば、神々にとりわけ愛される。諸々の樹脂のうち、グッグルこそ最上である—これが賢者たちの確定した結論だ。」
शुक्र उवाच
Educational Q&A
The verse ranks ritual offerings by purity and divine preference: most tree-resin incenses are pleasing to the gods, and guggulu is singled out as the foremost, reflecting a dharmic emphasis on choosing the best and most fitting substances for worship.
Śukra is instructing about substances used in sacred rites, explaining which resins are considered dear to the gods and asserting that guggulu is regarded by the wise as the best among them.