महाकाल उवाच । सत्यमेततस्वकर्मस्थाः पितरो यन्नृपोत्तम । किं तु देवासुराणां च यक्षादीनाममूर्तकाः
mahākāla uvāca | satyametatasvakarmasthāḥ pitaro yannṛpottama | kiṃ tu devāsurāṇāṃ ca yakṣādīnāmamūrtakāḥ
摩诃迦罗说道:“此言真实,王中之最!诸祖灵(Pitṛ)依其自业而住于相应境界。然而亦有无形微妙之众——属于天神、阿修罗、夜叉等诸类。”
Mahākāla
Listener: a king (nṛpa-uttama)
Scene: Mahākāla speaks to a king: behind them a cosmic tableau shows multiple subtle orders—devas, asuras, yakṣas—rendered as translucent forms, while pitṛs appear in karma-determined stations, emphasizing layered reality.
Karma governs embodied destinies, but Purāṇic cosmology also recognizes subtle orders of beings, allowing for non-obvious modes of reception and transmission of offerings and blessings.
No specific tīrtha is named in this verse, though the speaker Mahākāla often evokes Śaiva sacred geography in broader context.
No direct prescription; it begins a doctrinal clarification regarding Śrāddha and the Pitṛs.