Śrāddha-prayoga: Niyama, Brāhmaṇa-parīkṣā, Kutapa-kāla, Tithi-nyāya, and Vaiṣṇava-phala
येनेदमखिलं जातं जगत्स्थावरजंगमम् । तस्माद्दाता च भोक्ता च सर्वं विष्णुः सनातनः ॥ ८५ ॥
yenedamakhilaṃ jātaṃ jagatsthāvarajaṃgamam | tasmāddātā ca bhoktā ca sarvaṃ viṣṇuḥ sanātanaḥ || 85 ||
由彼而生此一切宇宙——不动与动者皆然;因此唯有永恒的毗湿奴(Viṣṇu)是一切:既为施与者,亦为受享者,万有皆归于祂。
Sanatkumara (teaching Narada in the dialogue on the Supreme Lord)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: adbhuta
It establishes Viṣṇu as the ultimate origin of all beings (moving and unmoving) and therefore the final reality behind both giving and receiving—guiding the devotee to see all life and all merit as rooted in the Eternal Lord.
Bhakti is strengthened by the understanding that Viṣṇu is both the source of the world and the true recipient of offerings; thus, charity, worship, and daily actions become devotional when performed as service to Him.
Ritual application is implied: in yajña and dāna, the concept of bhoktā clarifies the intended recipient of offerings—supporting correct sacrificial intent (yajña-viniyoga) even when the technical Vedāṅga details are not explicitly discussed in this verse.