Mokṣopāya: Bhakti-rooted Jñāna and the Aṣṭāṅga Yoga of Viṣṇu-Meditation
हव्यकव्यादिदानेषु देवतापितृरूपधृक् । भुंक्ते य ईश्वरोऽव्यक्तस्तं प्राहुर्मोक्षदं प्रभुम् ॥ १८ ॥
havyakavyādidāneṣu devatāpitṛrūpadhṛk | bhuṃkte ya īśvaro'vyaktastaṃ prāhurmokṣadaṃ prabhum || 18 ||
ஹவ்ய‑கவ்ய முதலான தானங்களில் தேவர்‑பித்ரு ரூபம் தாங்கி அவற்றை ஏற்றுக் கொள்பவன்—அந்த அவ்யக்த ஈச்வரப் பிரபுவே மோட்சம் அருளும் பரமாதிபதி எனப் புகழப்படுகிறான்।
Narada
Vrata: none
Primary Rasa: shanta
Secondary Rasa: bhakti
It teaches that behind Deva-yajña (havya) and Pitṛ-kriyā (kavya) stands one unmanifest Ishvara; recognizing Him as the true recipient transforms ritual into a means toward moksha.
By identifying the single Lord who ‘assumes’ Deva and Pitṛ forms, the verse directs the practitioner to offer all rites with God-centered intention—seeing every offering as devotion to the Supreme rather than to many separate recipients.
It points to ritual application (Kalpa-related practice) in distinguishing havya (for Devas) and kavya (for Pitṛs), while emphasizing their theological unity in Ishvara as the ultimate enjoyer.