Shloka 111
Pitṛ-śrāddha-haviḥ-phala-nirdeśa
Offerings for Ancestors and Their Stated Results
एतस्मात् कारणादाहुरग्नि: सर्वास्तु देवता: । ऋषय: श्रुतसम्पन्ना वेदप्रामाण्यदर्शनात्,इस कारणसे शास्त्रज्ञानसम्पन्न महर्षियोंने वेदोंकी प्रामाणिकतापर दृष्टि रखते हुए अग्निको सर्वदेवमय बताया है
etasmāt kāraṇād āhur agniḥ sarvāstu devatāḥ | ṛṣayaḥ śrutasampannā vedaprāmāṇyadarśanāt ||
このゆえに、聖なる学識に富む賢仙たちは、アグニ（火神）は本質において万神そのものであると宣言する。ヴェーダを決定的権威と見なして、火の供犠こそが神聖に近づきこれを敬うための会合点であり、定められた儀礼によって正しい秩序（ダルマ）が保たれるのだと確言する。
वसिष्ठ उवाच
Educational Q&A
Because the Veda is accepted as authoritative, the learned ṛṣis conclude that Agni represents (or contains) all deities: offerings made into the sacred fire are, by Vedic principle, offerings to the entire divine order, supporting dharma through proper ritual.
Vasiṣṭha explains a doctrinal point: citing the perspective of Veda-knowing sages, he states why Agni is called ‘all the gods’—namely, because Vedic testimony and ritual structure treat the fire as the channel through which worship reaches the deities.