Daily Duties of Brāhmaṇas: Snāna, Sandhyā, Sūrya-hṛdaya, Japa, Tarpaṇa, and the Pañca-mahāyajñas
हन्तकारमथाग्रं वा भिक्षां वा शक्तितो द्विजः / दद्यादतिथये नित्यं बुध्येत परमेश्वरम्
hantakāramathāgraṃ vā bhikṣāṃ vā śaktito dvijaḥ / dadyādatithaye nityaṃ budhyeta parameśvaram
二生之人应随其能力,常常施与来客:或家中所备之食,或布施之钵食;并当于施与之时,了知并观想至上主帕拉梅湿伐罗即在此客中现前。
Sūta (narrating Vyāsa’s teaching to the sages)
Primary Rasa: shanta
Secondary Rasa: adbhuta
It teaches Īśvara-bhāvanā: the Supreme Lord is to be recognized as present in the guest, so service and giving become a direct spiritual practice of seeing the Divine in embodied beings.
The verse emphasizes inner recollection (budhyeta) while performing charity—an applied form of bhakti and smṛti that purifies the mind, forming an ethical base for higher yogic disciplines described elsewhere in the Kurma Purana.
By using the inclusive term Parameśvara and stressing divine presence in the guest, it aligns with the Kurma Purana’s non-sectarian synthesis: the Supreme is one, approached through dharma and devotion beyond rigid deity-separation.