देवतानां पितॄणां च पुण्याहे समुपस्थिते गोभूहिरण्यधान्यानि प्रदेयानि स्वशक्तितः ब्राह्मणानां वरारोहाः कार्याणि वचनानि च //
devatānāṃ pitṝṇāṃ ca puṇyāhe samupasthite gobhūhiraṇyadhānyāni pradeyāni svaśaktitaḥ brāhmaṇānāṃ varārohāḥ kāryāṇi vacanāni ca //
ದೇವತೆಗಳ ಹಾಗೂ ಪಿತೃಗಳ ಕರ್ಮಗಳ ಪುಣ್ಯದಿನ ಬಂದಾಗ, ತನ್ನ ಶಕ್ತಿಯಂತೆ ಗೋವು, ಭೂಮಿ, ಹಿರಣ್ಯ ಮತ್ತು ಧಾನ್ಯಗಳನ್ನು ದಾನ ಮಾಡಬೇಕು; ಓ ವರಾರೋಹೆ, ಬ್ರಾಹ್ಮಣರ ವಚನಗಳನ್ನೂ ಆದೇಶಗಳನ್ನೂ ನೆರವೇರಿಸಬೇಕು।
This verse is not about Pralaya; it focuses on dharma in ritual time—how one should perform donations and honor Devas and Pitṛs on auspicious occasions.
It prescribes gṛhastha/royal responsibility: on puṇya-kālas one should donate key forms of wealth (cows, land, gold, grain) proportionate to capacity and respect Brāhmaṇical guidance—supporting social-religious order through dāna and ritual duty.
The ritual significance is puṇyāha and Deva–Pitṛ observance: the verse highlights timely dāna and compliance with Brāhmaṇa prescriptions as integral to rites like Śrāddha and auspicious-day ceremonies, rather than Vāstu or temple construction.