Āloka-dāna (Dīpa-dāna), Sumanas–Dhūpa–Dīpa Phala: Manu–Suvarṇa and Śukra–Bali Exempla
अगुरु: सारिणां श्रेष्ठो यक्षराक्षसभोगिनाम् | दैत्यानां सल्लकीयश्व काड्क्षतो यश्व तद्विध:
aguruḥ sāriṇāṃ śreṣṭho yakṣarākṣasabhoginām | daityānāṃ sallakīyaś ca kāṅkṣato yaś ca tadvidhaḥ ||
अगुरुः सारिणां श्रेष्ठो यक्षराक्षसभोगिनाम्। दैत्यानां सल्लकीयश्च काष्ठतो यश्च तद्विधः॥
शुक्र उवाच
The verse classifies preferred incense materials for different classes of beings, implying that offerings should be appropriate to the recipient and made with discernment in ritual contexts.
Śukra is describing varieties of incense (dhūpa) and noting which fragrant substances—especially aguru and sallakī-resin—are favored by Yakṣas, Rākṣasas, Nāgas, and Daityas.