Shloka 27

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।

श्रीभगवान्the venerable Lord
श्रीभगवान्:
Karta (Subject/कर्ता)
TypeNoun
Rootश्री + भगवान् (प्रातिपदिक)
Formपुंलिङ्ग, प्रथमा (1st/Nominative), एकवचन; समासः—कर्मधारय (श्रीमान् भगवान्)
उवाचsaid
उवाच:
Kriya (Action/क्रिया)
TypeVerb
Rootवच् (धातु)
Formलिट् (Perfect), प्रथमपुरुष (3rd person), एकवचन
गृह्णातिtakes/accepts
गृह्णाति:
Kriya (Action/क्रिया)
TypeVerb
Rootग्रह् (धातु)
Formलट् (Present), प्रथमपुरुष (3rd person), एकवचन
वरुणःVaruṇa
वरुणः:
Karta (Subject/कर्ता)
TypeNoun
Rootवरुण (प्रातिपदिक)
Formपुंलिङ्ग, प्रथमा (1st/Nominative), एकवचन
दानम्gift, donation
दानम्:
Karma (Object/कर्म)
TypeNoun
Rootदान (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया (2nd/Accusative), एकवचन
ममmy
मम:
Sambandha (Genitive relation/सम्बन्ध)
TypeNoun
Rootअस्मद् (सर्वनाम-प्रातिपदिक)
Formषष्ठी (6th/Genitive), एकवचन; सर्वनाम
हस्तेin (my) hand
हस्ते:
Adhikarana (Location/अधिकरण)
TypeNoun
Rootहस्त (प्रातिपदिक)
Formपुंलिङ्ग, सप्तमी (7th/Locative), एकवचन
प्रयच्छतिgives, hands over
प्रयच्छति:
Kriya (Action/क्रिया)
TypeVerb
Rootदा (धातु)
Formलट् (Present), प्रथमपुरुष (3rd person), एकवचन; उपसर्गः—प्र
अहम्I
अहम्:
Karta (Subject/कर्ता)
TypeNoun
Rootअस्मद् (सर्वनाम-प्रातिपदिक)
Formप्रथमा (1st/Nominative), एकवचन; सर्वनाम
and
:
Samuccaya (Connector/समुच्चय)
TypeIndeclinable
Rootच (अव्यय)
Formसमुच्चय-अव्यय (conjunction)
भास्करेin/at Bhāskara (the Sun)
भास्करे:
Adhikarana (Location/अधिकरण)
TypeNoun
Rootभास्कर (प्रातिपदिक)
Formपुंलिङ्ग, सप्तमी (7th/Locative), एकवचन
देवेin the deity
देवे:
Adhikarana (Location/अधिकरण)
TypeNoun
Rootदेव (प्रातिपदिक)
Formपुंलिङ्ग, सप्तमी (7th/Locative), एकवचन
भास्करात्from Bhāskara (the Sun)
भास्करात्:
Apadana (Source/अपादान)
TypeNoun
Rootभास्कर (प्रातिपदिक)
Formपुंलिङ्ग, पञ्चमी (5th/Ablative), एकवचन
सःhe
सः:
Karta (Subject/कर्ता)
TypeNoun
Rootतद् (सर्वनाम-प्रातिपदिक)
Formपुंलिङ्ग, प्रथमा (1st/Nominative), एकवचन; सर्वनाम
अश्नुतेattains/enjoys
अश्नुते:
Kriya (Action/क्रिया)
TypeVerb
Rootअश् (धातु)
Formलट् (Present), प्रथमपुरुष (3rd person), एकवचन; आत्मनेपद
सुखम्happiness
सुखम्:
Karma (Object/कर्म)
TypeNoun
Rootसुख (प्रातिपदिक)
Formनपुंसकलिङ्ग, द्वितीया (2nd/Accusative), एकवचन

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)

V
Varuṇa
B
Bhāskara (Sūrya)
L
Lord Vishnu

FAQs

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.