Shloka 107
Atithi-satkāra and the Consolation of Wise Counsel (अतिथिसत्कारः प्रज्ञानवचनस्य च पराश्वासनम्)
नरनारायणो पूर्व तपस्तेपतुरव्ययम्,पहले नर और नारायणने जब धर्ममय रथपर आरूढ़ हो गन्धमादन पर्वतपर अक्षय तप किया था, उसी समय प्रजापति दक्षका यज्ञ आरम्भ हुआ
nara-nārāyaṇau pūrvaṁ tapas tepatūr avyayam | yadā dharma-maye rathe samārūḍhau gandhamādana-parvate 'kṣayaṁ tapaḥ cakratuḥ, tadā prajāpateḥ dakṣasya yajña ārabdhaḥ ||
昔、ナラとナーラーヤナは朽ちぬ苦行（タパス）を修した。二人がダルマを礎とする車に乗り、ガンダマーダナ山において尽きることなき精進を行っていた、そのまさに同じ時、プラジャーパティ・ダクシャの祭祀（ヤジュニャ）が開始されたのである。この段は、タパス（自己規律）とヤジュニャ（聖なる務め）とを、世界を支える並行の行為として描き、個の節制を、儀礼的責務によって保たれる倫理秩序へと結びつけている。
तामिन्द्र उवाच गच्छ नहुषस्त्वया वाच्योथ<पूर्वेण मामृषियुक्तेन यानेन त्वमधिरूढ
Educational Q&A
The verse juxtaposes two pillars of dharma: inner discipline (tapas) and outward sacred responsibility (yajña). By synchronizing Nara–Nārāyaṇa’s austerities with Dakṣa’s sacrifice, it suggests that both ascetic restraint and properly ordered ritual action uphold the moral and cosmic order.
The text recalls an ancient moment: Nara and Nārāyaṇa perform inexhaustible penance on Mount Gandhamādana while mounted on a dharma-based chariot, and simultaneously Prajāpati Dakṣa begins his great sacrifice. The narration sets a mythic backdrop connecting renowned tapas with a major yajña event.