Shloka 147
Pitṛ-śrāddha-haviḥ-phala-nirdeśa
Offerings for Ancestors and Their Stated Results
इस प्रकार पूर्वकालमें जब कि सृष्टिके प्रारम्भका समय था, वरुण-शरीर धारण करनेवाले सुरश्रेष्ठ महात्मा रुद्रके यञ्ञमें पूर्वोक्त वृत्तान्त घटित हुआ था ।।
iti prakāraṁ pūrvakāle yadā sṛṣṭeḥ prārambhakāla āsīt, varuṇa-śarīra-dhāriṇāṁ suraśreṣṭhaṁ mahātmā rudrasya yajñe pūrvokto vṛttāntaḥ samabhavat. annam eva brahmā paśupatiḥ śarvo rudraḥ prajāpatiḥ. agner apatyam etad vai suvarṇam iti dhāraṇā.
ヴァシシュタは言った。「かくして太古、創造の始まりに、先に語った出来事は、大魂なるルドラ――神々のうち最勝にして、ヴァルナに結びつく姿を帯びた者――の祭祀において起こった。食物そのものが、梵天（ブラフマー）、パシュパティ、シャルヴァ、ルドラ、プラジャーパティであると見なされ、またこの黄金は、万人によりアグニの子であると受け取られている。」
वसिष्ठ उवाच
Educational Q&A
The verse sacralizes essentials of life and society: food (anna) is identified with major divine powers, implying that nourishment is not merely material but a dharmic, sacred foundation. Gold (suvarṇa), linked to Agni as its 'offspring,' suggests that wealth should be understood as arising from and governed by the sanctity of fire/ritual—therefore to be used responsibly, not greedily.
Vasiṣṭha recalls an ancient incident that took place at the dawn of creation during a sacrifice performed by Rudra (described as assuming a Varuṇa-associated form). He then states the doctrinal identifications: food is regarded as Brahmā, Paśupati, Śarva, Rudra, and Prajāpati, and gold is commonly held to be born of Agni.