jnana-nisthaya-to the impersonalist or the transcendentalist desiring to merge into the Supreme; deyani-to be given in charity; kavyani-ingredients offered to the forefathers as oblations; anantyam-liberation from material bondage; icchata-by a person desiring; daive-the ingredients to be offered to the demigods; ca-also; tat-abhave-in the absence of such advanced transcendentalists; syat-it should be done; itarebhyah-to others (namely, those addicted to fruitive activities); yatha-arhatah-comparatively or with discrimination.