Ācāra-Nirṇaya: Varṇa-Āśrama Dharma, Śauca, Snāna, Sandhyā, Japa, Tarpaṇa, and Gṛhastha-Dinacaryā
होमो दैवी बलिर्भौतो न यज्ञो ऽतिथिपूजनम् / गवा गोष्ठे दशगुणं अग्न्यगारे शताधिकम्
homo daivī balirbhauto na yajño 'tithipūjanam / gavā goṣṭhe daśaguṇaṃ agnyagāre śatādhikam
โหมะเป็นเครื่องบูชาแด่เทวะ ส่วนบะลิเป็นเครื่องถวายแก่สรรพสัตว์ การบูชาอาคันตุกะไม่ควรนับเป็นเพียงยัญทั่วไป การถวายโคที่คอกได้ผลสิบเท่า และถวาย ณ เรือนอัคนีได้ผลเกินร้อยเท่า
Lord Vishnu (teaching Garuda/Vinata-putra)
Concept: Distinguish homa (devatā-offering) and bali (bhūta-offering); elevate atithi-pūjana beyond a ‘mere’ sacrifice; teach place-based merit multiplication for go-dāna.
Vedantic Theme: Ethics of giving and honoring guests as worship of Nārāyaṇa-in-the-other; karma accrues with intention, recipient, and sacred context.
Application: Practice atithi-sevā as a primary duty; perform offerings with correct categories (homa vs bali); when giving, choose dharmic contexts (support shelters, temples, Vedic institutions) with pure intent.
Primary Rasa: vira
Secondary Rasa: shanta
Type: ritual/charity sites
Related Themes: Garuda Purana 1.213 (dāna and yajña taxonomy in household dharma)
This verse teaches that charity is not only the act but also the proper context; giving a cow in a sacred setting (near the fire-ritual space) is said to yield greatly increased merit.
In Garuda Purana teachings, merit (puṇya) from dharmic acts—homa, offerings, hospitality, and especially dana—supports auspicious outcomes; the verse highlights how correctly performed giving is spiritually potent.
Practice sincere hospitality, perform offerings with understanding (homa/bali), and when giving charity, choose appropriate, sacred, and responsible channels—prioritizing dharmic intention and proper setting.