Śrāddha-prayoga: Niyama, Brāhmaṇa-parīkṣā, Kutapa-kāla, Tithi-nyāya, and Vaiṣṇava-phala
येनेदमखिलं जातं जगत्स्थावरजंगमम् । तस्माद्दाता च भोक्ता च सर्वं विष्णुः सनातनः ॥ ८५ ॥
yenedamakhilaṃ jātaṃ jagatsthāvarajaṃgamam | tasmāddātā ca bhoktā ca sarvaṃ viṣṇuḥ sanātanaḥ || 85 ||
この全宇宙—不動のものも動くものも—は彼より生じた。ゆえに永遠なるヴィシュヌ(Viṣṇu)ただお一人が万有であり、施す者であり、またすべてを受け享受する者である。
Sanatkumara (teaching Narada in the dialogue on the Supreme Lord)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: adbhuta
It establishes Viṣṇu as the ultimate origin of all beings (moving and unmoving) and therefore the final reality behind both giving and receiving—guiding the devotee to see all life and all merit as rooted in the Eternal Lord.
Bhakti is strengthened by the understanding that Viṣṇu is both the source of the world and the true recipient of offerings; thus, charity, worship, and daily actions become devotional when performed as service to Him.
Ritual application is implied: in yajña and dāna, the concept of bhoktā clarifies the intended recipient of offerings—supporting correct sacrificial intent (yajña-viniyoga) even when the technical Vedāṅga details are not explicitly discussed in this verse.