एष ते तनयः पूर्वजन्मनि ब्राह्मणोत्तमः । प्रतिग्रहैर्वयो निन्ये न यज्ञाद्यैः सुकर्मभिः
eṣa te tanayaḥ pūrvajanmani brāhmaṇottamaḥ | pratigrahairvayo ninye na yajñādyaiḥ sukarmabhiḥ
एष ते तनयः पूर्वजन्मनि ब्राह्मणोत्तमः आसीत्। स तु यज्ञादिसुकर्मभिः न, प्रतिग्रहैरेव वयो निन्ये।
Śāṇḍilya (deduced from immediate narrative context)
Listener: Brāhmaṇa woman (dvijabhāminī)
Scene: A sage explaining karmic causality to a distressed brāhmaṇa woman; a faint vignette of the son’s past life—receiving gifts—contrasted with neglected sacrificial fires.
One’s present condition can reflect past conduct; mere livelihood through taking gifts without dharmic works leads to adverse results.
No tīrtha is mentioned; the verse focuses on karmic causality and brāhmaṇical duty.
It implicitly upholds yajña and other su-karmas as the proper dharmic path, rather than dependence on pratigraha.