Shloka 39
Adhyaya 31 — Naimittika and Related Śrāddha Rites: Sapiṇḍīkaraṇa, Eligibility, Timing, and Procedure
पृथक् तयोस्तथा चान्ये केचिदिच्छन्ति मानवाः । प्राङ्मुखान्दैवसङ्कल्पान् पैत्र्यान् कुर्यादुदङ्मुखान् ॥
pṛthak tayos tathā cānye kecid icchanti mānavāḥ / prāṅmukhān daivasaṅkalpān paitryān kuryād udaṅmukhān
さらに、二つの（儀礼）を分けて行うことを好む者もいる。神々への意向（daiva-saṅkalpa）は東を向いて立て、祖霊への意向（paitrya）は北を向いて立てるべきである。
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FAQs
Ritual discipline includes mindful orientation and clarity of intention (saṅkalpa). The verse teaches that dharma is not only action but also ordered intentionality—distinguishing divine and ancestral obligations.
Not a direct pancalakṣaṇa narrative unit; it is ancillary dharma-śikṣā embedded in Purāṇic teaching, supporting the lived order that Purāṇas preserve across Manvantaras.
Directional prescriptions can be read as aligning the practitioner’s inner faculties: ‘east’ as illumination/clarity for deva-intent, ‘north’ as ascent/ancestral continuity—linking personal practice to cosmic order (ṛta).