सम्पूज्य परमात्मा वै ह्यतिथिश्च विशेषतः । श्राद्धकाले तु सम्प्राप्तमतिथिं यो न पूजयेत्
sampūjya paramātmā vai hyatithiśca viśeṣataḥ | śrāddhakāle tu samprāptamatithiṃ yo na pūjayet
നിശ്ചയമായും പരമാത്മാവ് പൂജ്യൻ—പ്രത്യേകിച്ച് അതിഥി. എന്നാൽ ശ്രാദ്ധകാലത്ത് വന്ന അതിഥിയെ ആരെങ്കിലും ആദരിക്കാതിരുന്നാൽ…
A virtuous brāhmaṇa (instructional statement; continuation)
Tirtha: Revā-tīrtha milieu
Type: kshetra
Scene: A śrāddha setting: darbha grass, piṇḍa/anna preparations, a householder paused as a guest arrives; the elder teaches that the guest is Paramātman; hands folded in reverence.
Atithi-satkāra is elevated to worship; during śrāddha, honoring an arriving guest is a crucial component of dharma.
The Revā-kṣetra setting frames the teaching, though the verse itself is a general śrāddha/hospitality injunction.
During śrāddha-kāla, one must honor (pūjā/satkāra) any guest who arrives.