The Description of the Index/Summary of the Garuḍa
Purāṇa
प्रेतत्वोद्धारकथनं कर्मकृर्त्तृविनिर्णयः । मृत्योः पूर्वक्रियाख्यानं पश्चात्कर्मनिरूपणम् ॥ २७ ॥
pretatvoddhārakathanaṃ karmakṛrttṛvinirṇayaḥ | mṛtyoḥ pūrvakriyākhyānaṃ paścātkarmanirūpaṇam || 27 ||
Ia menerangkan cara membebaskan seseorang daripada keadaan preta, menetapkan siapa yang layak melaksanakan upacara, menjelaskan amalan sebelum kematian, dan menghuraikan ritual yang dilakukan selepas kematian.
Suta (summarizing the Narada Purana’s contents in an anukramaṇikā style)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: karuna
It frames death-related dharma as a structured Vedic duty—guiding the soul’s transition by prescribing deliverance from preta-status, clarifying ritual eligibility, and outlining rites before and after death.
Indirectly: by emphasizing disciplined dharmic rites around death, it supports remembrance and orderly transition, which traditionally culminate in God-centered practices (such as nāma-smaraṇa and offerings) even though bhakti is not explicitly named here.
Kalpa (ritual procedure) is central—this verse points to technical rules for antyeṣṭi/śrāddha, including the determination of the proper ritual performer (kartṛ) and sequencing of mṛtyu-pūrva and post-mortem rites.