Shloka 111
Pitṛ-śrāddha-haviḥ-phala-nirdeśa
Offerings for Ancestors and Their Stated Results
एतस्मात् कारणादाहुरग्नि: सर्वास्तु देवता: । ऋषय: श्रुतसम्पन्ना वेदप्रामाण्यदर्शनात्,इस कारणसे शास्त्रज्ञानसम्पन्न महर्षियोंने वेदोंकी प्रामाणिकतापर दृष्टि रखते हुए अग्निको सर्वदेवमय बताया है
etasmāt kāraṇād āhur agniḥ sarvāstu devatāḥ | ṛṣayaḥ śrutasampannā vedaprāmāṇyadarśanāt ||
正因如此，具足圣学的诸仙贤宣说：阿耆尼（火神）在本质上即是一切诸天。以吠陀为最终权威，他们确认：火祭乃是趋近并礼敬神圣的会合之处；依循所规定的仪轨，正法（dharma）由此得以维系。
वसिष्ठ उवाच
Educational Q&A
Because the Veda is accepted as authoritative, the learned ṛṣis conclude that Agni represents (or contains) all deities: offerings made into the sacred fire are, by Vedic principle, offerings to the entire divine order, supporting dharma through proper ritual.
Vasiṣṭha explains a doctrinal point: citing the perspective of Veda-knowing sages, he states why Agni is called ‘all the gods’—namely, because Vedic testimony and ritual structure treat the fire as the channel through which worship reaches the deities.