Praise of Vṛṣotsarga (Bull-release), Worthy Dāna, and the Procedure for Kṣayāha & Ūrdhva-daihika Rites
मृतस्यैव पुनर्लक्षं विधिपूतं च तत्समम् / तीर्थपात्रसमायोगादेका गौर्लक्षपुण्यदा
mṛtasyaiva punarlakṣaṃ vidhipūtaṃ ca tatsamam / tīrthapātrasamāyogādekā gaurlakṣapuṇyadā
သေဆုံးပြီးသူအတွက်တော့ ကုသိုလ်သည် ထပ်မံ၍ တစ်သိန်းဆတိုးလာ၏၊ ထို့ပြင် သင့်တော်သော အခမ်းအနားနည်းဖြင့် သန့်စင်ထားလျှင်လည်း ထိုတူညီသော အကျိုးရှိ၏။ တီရ္ထ (သန့်ရှင်းရာနေရာ) နှင့် ထိုက်တန်သော လက်ခံသူတို့ ပေါင်းစည်းရာတွင် နွားတစ်ကောင်တည်းပင် တစ်သိန်းကုသိုလ် ပေးနိုင်သည်။
Lord Vishnu (speaking to Garuda/Vinata-putra)
Beneficiary: Pitr
Concept: Merit increases enormously for offerings connected to the departed and when purified by proper rite; tīrtha and worthy recipient can make even one cow yield lakṣa-puṇya.
Vedantic Theme: Karma-kāṇḍa as purifier and supporter of higher pursuit; śraddhā + vidhi as channels of subtle efficacy; the departed (preta/pitṛ) as recipients through dharmic mediation.
Application: When performing gifts for ancestors or in memory of the dead, prioritize correct procedure, sacred setting (or sanctified intention), and worthy recipients; quality of context can outweigh quantity.
Primary Rasa: adbhuta
Secondary Rasa: shanta
Type: sacred place
Related Themes: Garuda Purana: extensive śrāddha/dāna discussions where tīrtha, kāla (time), pātra, and śraddhā multiply results; Garuda Purana 2.14.4 (pātra-dāna increases day by day)
This verse states that when charity for the departed is performed according to proper procedure and offered at a sacred place to a worthy recipient, its spiritual efficacy multiplies greatly—making even a single go-dāna yield vast merit.
It implies that post-death support through correctly performed śrāddha-related dāna can strengthen the departed’s welfare, because merit is understood to be transferable/beneficial when rites are done with proper sanctity (vidhi) and correct context (tīrtha–pātra).
If performing śrāddha or memorial charity, prioritize correctness of rite, sincerity, and an appropriate recipient; even a modest offering—done properly—can be considered highly meaningful in the Garuda Purana’s framework.