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 //
ଦେବତା ଓ ପିତୃକର୍ମର ପୁଣ୍ୟଦିନ ଉପସ୍ଥିତ ହେଲେ, ନିଜ ଶକ୍ତିଅନୁସାରେ ଗୋ, ଭୂମି, ସୁବର୍ଣ୍ଣ ଓ ଧାନ୍ୟ ଦାନ କରିବା ଉଚିତ; ହେ ବରାରୋହା, ବ୍ରାହ୍ମଣମାନଙ୍କ ବଚନ ଓ ଆଦେଶ ମଧ୍ୟ ପାଳନୀୟ।
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.