यता तृणं पशूनां च नराणामन्नमुच्यते । एवं दैवतयोनीनामन्नसारस्य भोजनम्
yatā tṛṇaṃ paśūnāṃ ca narāṇāmannamucyate | evaṃ daivatayonīnāmannasārasya bhojanam
草が獣の食と呼ばれ、穀や食が人の食と呼ばれるように、天なる生類に属する者にとっては、食の精髄こそがその養いとなる。
Mahākāla
Scene: A teaching tableau using a three-tier analogy: cattle grazing, humans eating cooked grain, and luminous subtle beings receiving a rising ‘essence’ from offerings at a ritual altar.
Different realms have different modes of ‘eating’: devas and subtle beings partake of the essence (sāra), validating ritual offering as subtle transfer.
No tīrtha is mentioned in this verse.
Implicitly supports offering food in ritual with the understanding that subtle recipients take its essence.