त्वमश्विनौ यमौ मित्र: सोमस्त्वमसि चानिल: । आपट्ीमें हव्य और कव्य यथावत् प्रतिष्ठित हैं। देव! आप ही दग्ध करनेवाले अग्नि
tvam aśvinau yamau mitraḥ somas tvam asi cānilaḥ | āpaṭīm̐ havyam ca kavyam yathāvat pratiṣṭhitam | deva! tvam eva dagdha-karaṇo 'gniḥ, dhāraṇa-poṣaṇa-kartā dhātā, buddheḥ svāmī bṛhaspatiś ca | tvam eva yugala-aśvinīkumārau, mitraḥ (sūryaḥ), candramāḥ, vāyuś ca ||
त्वमश्विनौ यमौ मित्रः सोमस्त्वमसि चानिलः। हव्यं कव्यं च देवेश त्वय्येव सम्यक् प्रतिष्ठितम्। देव! त्वमेव दहनोऽग्निर्धाता धारणपोषकः, बृहस्पतिश्च बुद्धीनां स्वामी; त्वमेवाश्विनीकुमारौ, मित्रः, सोमः, चानिलः॥
मन्दपाल उवाच
The verse teaches that the divine can be understood as a single sustaining reality manifesting as many Vedic powers—fire, wind, sun, moon, and priestly intelligence—thereby grounding dharma in a unified cosmic order that supports both divine worship (havya) and ancestral duty (kavya).
Mandapāla is offering a hymn-like praise to a deity he addresses as “Deva,” identifying him with multiple gods and affirming that proper sacrificial and ancestral offerings are established through this divine presence.