भव्यं भूतं भविष्यच्च सर्वं जानंति यांति च । पंचतन्मात्ररूपं च मनोबुद्धिरहंजडाः
bhavyaṃ bhūtaṃ bhaviṣyacca sarvaṃ jānaṃti yāṃti ca | paṃcatanmātrarūpaṃ ca manobuddhirahaṃjaḍāḥ
他们无所不知——过去、现在与未来——亦能自在往来。他们的形体属于五种微细元素,并具心(manas)、智(buddhi)与我执之理(ahaṃkāra)。
Mahākāla
Listener: Questioner in the dialogue (unnamed in provided excerpt)
Scene: A schematic yet poetic vision: luminous ancestral beings composed of subtle elemental essences, surrounded by symbols of the five tanmātras; time (past-present-future) shown as a tri-fold wheel behind them.
Ritual reception is explained through the doctrine of subtle embodiment: beings can function through tanmātras and inner instruments beyond gross matter.
No tīrtha is mentioned; the verse is philosophical (subtle-body doctrine).
None directly; it supplies the metaphysical basis for how offerings can be received.