Preta-mārga Supports (Dāna), Chitragupta’s Accounting, and the Enumeration of Narakas
श्रीभगवानुवाच / गृह्णाति वरुणो दानं मम हस्ते प्रयच्छति / अहं च भास्करे देवे भास्करात्सो ऽश्नुते सुखम्
śrībhagavānuvāca / gṛhṇāti varuṇo dānaṃ mama haste prayacchati / ahaṃ ca bhāskare deve bhāskarātso 'śnute sukham
พระผู้เป็นเจ้าตรัสว่า วรุณะทรงรับทานแล้วมอบไว้ในหัตถ์ของเรา; และเมื่อถวายแด่เทพภาสกร (พระอาทิตย์) ผู้นั้นย่อมเสวยสุขด้วยพระกรุณาแห่งภาสกร।
Lord Vishnu (Śrī Bhagavān)
Concept: Dāna offered with proper devatā-sambandha yields puṇya and happiness; offerings move through divine agency.
Vedantic Theme: Īśvara as antaryāmin and dispenser of karma-phala through devatā-adhikāra (instrumental deities).
Application: Perform charity/offerings with right intention and correct devatā-address (here Sūrya/Bhāskara), cultivating gratitude and ethical giving.
Primary Rasa: shanta
Secondary Rasa: adbhuta
Related Themes: Garuda Purana Pretakalpa: karma-phala distribution via Yama/daiva (general thematic parallel); Garuda Purana: dāna-mahātmyas and devatā-tarpaṇa passages (sectional parallel)
This verse presents dāna as a spiritually mediated act: the offering is received by Varuṇa and reaches the Lord, yielding a defined fruit—happiness—when directed to Bhāskara (the Sun).
In the Preta Kanda context, it supports the idea that properly directed gifts and rites generate merit (puṇya) that translates into comfort and well-being, aiding the departed’s post-death condition.
Give charity with clear intention and reverence—especially acts connected to dharma and daily worship (such as offerings connected with Sūrya)—as a disciplined practice of merit, gratitude, and ethical living.