Adhyāya 199: Karma–Jñāna Causality and the Nirguṇa Brahman
Manu’s Instruction
विरूप उवाच धारयामि नरव्याप्र विकृतस्येह गो: फलम् । ददतश्न न गृह्नाति विकृतो मे महीपते
virūpa uvāca | dhārayāmi naravyāghra vikṛtasyeha goḥ phalam | dadataś ca na gṛhṇāti vikṛto me mahīpate ||
ବିରୂପ କହିଲା—ହେ ନରବ୍ୟାଘ୍ର! ବିକୃତଙ୍କ ଗୋଦାନର ଫଳକୁ ମୁଁ ଏଠାରେ ଋଣ ଭାବେ ଧାରଣ କରି ରଖିଛି। ହେ ମହୀପତି! ଆଜି ମୁଁ ସେଇ ଋଣ ଶୋଧୁଛି; କିନ୍ତୁ ବିକୃତ ମୋ ଠାରୁ ତାହା ଗ୍ରହଣ କରୁନାହିଁ।
विरूप उवाच
The verse highlights dharma around obligation and moral accounting: one should repay what one holds as another’s due (even intangible ‘phala’/merit), and acceptance/refusal itself can carry ethical significance in disputes about rightful ownership of merit.
Virūpa tells the king that he has been holding the ‘fruit’ (merit) of Vikṛta’s cow-gift as a kind of debt. Now he is offering to return it, but Vikṛta refuses to accept the repayment, indicating a moral or legal complication being brought before royal judgment.