Gārhasthya-dharma: Vāsudeva–Pṛthivī-saṃvāda
Householder Duties and Daily Offerings
तथैव चानुपूर्व्येण बलिकर्म प्रयोजयेत् । दक्षिणायां यमायेति प्रतीच्यां वरुणाय च
tathaiva cānupūrvyena balikarma prayojayet | dakṣiṇāyāṃ yamāyeti pratīcyāṃ varuṇāya ca |
அதேபோல் வரிசைப்படி பலிகர்மத்தைச் செய்ய வேண்டும்—தெற்கு திசையில் யமனுக்காகவும், மேற்கு திசையில் வருணனுக்காகவும் பலி அர்ப்பணிக்க வேண்டும்.
वायुदेव उवाच
Ritual duty should be performed with orderly sequence (anupūrvyā), acknowledging the directional guardians; disciplined procedure and reverence are presented as supports of dharma and moral-cosmic harmony.
Vāyu is instructing how to conduct the bali-offering rite by assigning offerings to specific deities according to direction—here specifying Yama for the south and Varuṇa for the west.