जले विष्णुः स्थले विष्णुर्विष्णुः पर्वतमस्तके । ज्वालामालाकुले विष्णुः सर्वं विष्णुमयं जगत् ॥ २,३०.
Vishnu is in water, Vishnu is on land, Vishnu is on the mountain's summit; in the midst of blazing flames, Vishnu is present; the entire world is pervaded by Vishnu.
वयमापो वयं पृथ्वी वयं दर्भा वयं तिलाः । वयं गावो वयं राजा वयं वायुर्वयं प्रजाः ॥ २,३०.
We are the waters, we are the earth, we are the sacred grass, we are the sesame seeds; we are the cows, we are the king, we are the wind, we are the people.
वयं हेम वयं धान्यं वयं मधु वयं घृतम् । वयं विप्रा वयं देवा वयं शम्भुश्च भूर्भुवः ॥ २,३०.
We are gold, we are grain, we are honey, we are ghee; we are the Brahmins, we are the gods, we are Śambhu, and the earth and the heavens.
अहं दाता अहं ग्राही अहं यज्वा अहं क्रतुः । अहं हर्ता अहं धर्मो अहं पृथ्वी ह्यहं जलम् ॥ २,३०.
I am the giver, I am the receiver, I am the sacrificer, I am the ritual; I am the remover, I am righteousness, I am the earth, indeed, I am water.
धर्माधर्मे मतिं दद्यां कर्मभिस्तु शुभाशुभैः । यत्कर्म क्रियते क्वापि पूर्वजन्मार्जितं खग ॥ २,३०.
I grant discernment in righteousness and unrighteousness, through actions both auspicious and inauspicious; whatever action is performed anywhere, O bird, is acquired from previous birth.
धर्मे मतिमहं दद्यामधर्मेऽप्यहमेव च । यातनां कुरुते सोऽपि धर्मे मुक्तिं ददाम्यहम् ॥ २,३०.
In righteousness, I grant discernment; in unrighteousness, I alone do so as well; he creates suffering, yet in righteousness, I grant liberation.
मनुजानां हिता तार्क्ष्य अन्ते वैतरणी स्मृता । तयावमत्य पापौघं विष्णुलोकं स गच्छति ॥ २,३०.
For the welfare of humans, O Tārkṣya, at the end, Vaitaraṇī is remembered; crossing it, having cast off the mass of sin, one attains the realm of Vishnu.
बालत्वे यच्च कौमारे यच्च परिणतौ च यत् । सर्वावम्थाकृतं पापं यच्च जन्मान्तरेष्वपि ॥ २,३०.
Whatever is done in childhood, in youth, and at maturity, all sinful acts committed, and those in other births as well.
यन्निशायां तथा प्रातर्यन्मध्याह्नापराह्नयोः । सन्ध्ययोर्यत्कृतं कर्म कर्मणा मनसा गिरा ॥ २,३०.
Whatever actions are performed at night, in the morning, at midday, in the afternoon, or during the two twilights—whether by deed, mind, or speech—
दत्त्वा वरां सकृदपि कपिलां सर्वकामिकाम् । उद्धरेदन्तकाले स आत्मानं पापसञ्चयात् ॥ २,३०.
By giving even once a tawny cow that fulfills all desires, at the time of death, a person rescues himself from the accumulation of sins.
गावो ममाग्रतः सन्तु पृष्ठतः पार्श्वतस्तथा । गावो मे हृदये सन्तु गवां मध्ये वसाम्यहम् ॥ २,३०.
May cows be before me, behind me, and on every side; may cows dwell in my heart; may I abide among cows.
या लक्ष्मीः सर्वभूतानां या च देवे व्यवस्थिता । धेनुरूपेण सा देवी मम पापं व्यपोहतु ॥ २,३०.
The fortune that abides in all beings and that is established among the gods—may that goddess, in the form of a cow, remove my sin.
श्रीगरुडमहापुराणम् ३१ श्रीविष्णुरुवाच । ये नराः पापसंयुक्तास्ते गच्छन्ति यमालयम् । नृणां मत्साक्षिकं दत्तमनन्तफलदं भवेत् ॥ २,३१.
Śrī Viṣṇu said: Those men who are bound by sin go to the abode of Yama; but what is given as charity in my presence yields endless fruits for men.
यावद्रजः प्रमाणाब्दंस्वर्गे तिष्ठति भूमिदः । अश्वारूढाश्च ते यान्ति ददते ये ह्युपानहौ ॥ २,३१.
For as many years as the measure of dust, the giver of land remains in heaven; and those who give shoes or sandals ride on horses and go there.
आतपे श्रमयोगेन न दह्यन्ते च कुत्रचित् । छत्त्रदानेन वै प्रेता विचरन्ति सुखं पथि ॥ २,३१.
By the gift of an umbrella, the departed do not suffer from heat or fatigue anywhere, but move happily on the path.
यमुद्दिश्य ददात्यन्नं तेन चाप्यायितो भवेत् ॥ २,३१.
He who gives food in honor of Yama thereby satisfies him.
अन्धकारे महाघोरे अमूर्ते लक्ष्यवर्जिते । उद्द्योतेनैव ते यान्ति दीपदानेन मानवाः ॥ २,३१.
In great, terrible darkness, where there is no form and no mark, by the gift of a lamp, people proceed illuminated.
आश्विने कर्तिके वापि माघे मृततिथावपि । चतुर्दश्याञ्च दीयेत दीपदानं सुखाय वै ॥ २,३१.
In the months of Āśvina, Kārtika, or Māgha, or on the date of death, and on the fourteenth day, the gift of a lamp should indeed be made for comfort.
प्रत्यहञ्च प्रदातव्यं मार्गे सुविषमे नरैः । यावत्संवत्सरं वापि प्रेतस्य सुखलिप्सया ॥ २,३१.
Every day, or for a whole year, a lamp should be given by men on difficult paths, desiring the happiness of the departed.
कुले द्योतति शुद्धात्मा प्रकाशत्वं स गच्छति । ज्योतिर्मयोऽसौ पूज्योऽसौ दीपदानप्रदो नरः ॥ २,३१.
In his family, the pure-hearted one shines; he attains brilliance. That man who gives lamps becomes radiant and worthy of honor.
प्राङ्मुखोदङ्मुखं दीपं देवागारे द्विजातये । कुर्याद्याम्यमुखं पित्रे अद्भिः सङ्कल्प्य सुस्थिरम् ॥ २,३१.
A lamp should be placed facing east or north in the temple for a Brāhmaṇa; for the father, it should be placed facing south, with water, firmly resolved.
सर्वोपहारयुक्तानि पदान्यत्र त्रयोदश । यो ददाति मृतस्येह जीवन्नप्यात्महेतवे । स गच्छति महामार्गे महाकष्टविवर्जितः ॥ २,३१.
Whoever gives thirteen kinds of offerings, each with all accessories, for the sake of the departed or even for himself while living, travels the great path free from great suffering.
आसनं भाजनं भोज्यं दीयते यद्द्विजायते । सुखे न भुञ्जमानस्तु देन गच्छत्यलं पथि ॥ २,३१.
The seat, vessel, and food that are given to a Brāhmaṇa—though he does not enjoy them in comfort, the departed proceeds easily on the path.
कमण्डलुप्रदानेन तृषितः पिबते जलम् ॥ २,३१.
By the gift of a water-pot, the thirsty one drinks water.
भाजनं वस्त्रदानञ्च कुसुमञ्चाङ्गुलीयकम् । एकादशा हे दातव्यं प्रेतोद्धरणहेतवे ॥ २,३१.
A vessel, the gift of cloth, flowers, and a finger-ring—these eleven should be given for the sake of uplifting the departed.
त्रयोदश पदानीत्थं प्रेतस्य शुभमिच्छता । दातव्यानि यथाशक्त्या प्रेतोऽसौ प्रीणितो भवेत् ॥ २,३१.
Thus, whoever desires the welfare of the departed should give thirteen kinds of offerings, according to his ability, so that the departed may be pleased.
भोजना नि तिलांश्चैव उदकुम्भांस्त्रयोदश । मुद्रिकां वस्त्रयुग्मञ्च तया याति परां गतिम् ॥ २,३१.
By giving food, sesame seeds, thirteen water pots, a ring, and a pair of garments, one attains the highest state.
योऽश्वं नावं गजं वापि ब्राह्मणे प्रतिपादयेत् । स महिम्नोऽनुसारेण तत्तत्सुखमुपाश्नुते ॥ २,३१.
Whoever gives a horse, boat, or elephant to a Brahmin enjoys happiness according to the greatness of the gift.
नानालोकान् विचरति महिषीञ्च ददाति यः । यमपुत्त्रस्य या माता महिषी सुगतिप्रदा ॥ २,३१.
He who gives buffaloes wanders various worlds; the mother of Yama's son, when given as a buffalo, bestows a good destination.
ताम्बूलं कुसुमं देयं याम्यानां हर्षवर्धनम् । तेन सम्प्रीणिताः सर्वे तस्मिन् क्लेशं न कुर्वते ॥ २,३१.
Betel, flowers, and gifts should be given to the servants of Yama to increase their joy; when they are pleased by this, they do not cause suffering to that person.