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द्रव्यसूक्ष्मविपाकश्च धूमो रात्रिरपक्षयः ।
अयनं दक्षिणं सोमो दर्श ओषधिवीरुधः ।
अन्नं रेत इति क्ष्मेश पितृयानं पुनर्भवः ।
एकैकश्येनानुपूर्वं भूत्वा भूत्वेह जायते ॥ ५१ ॥
 
dravya-suksma-vipakas ca
dhumo ratrir apaksayah
ayanam daksinam somo
darsa osadhi-virudhah
annam reta iti ksmesa
pitr-yanam punar-bhavah
ekaikasyenanupurvam
bhutva bhutveha jayate
dravya-suksma-vipakah-the paraphernalia offered as oblations in the fire, such as food grains mixed with ghee; ca-and; dhumah-turned to smoke, or the demigod in charge of smoke; ratrih-the demigod in charge of night; apaksayah-in the dark fortnight of the moon; ayanam-the demigod in charge of the passing of the sun; daksinam-in the southern zone; somah-the moon; darsah-returning; osadhi-plant life (on the surface of the earth); virudhah-vegetation in general (the birth of lamentation); annam-food grains; retah-semen; iti-in this way; ksma-isa-O King Yudhisthira, lord of the earth; pitr-yanam-the way of taking birth from the father's semen; punah-bhavah-again and again; eka-ekasyena-one after another; anupurvam-successively, according to the gradation; bhutva-taking birth; bhutva-again taking birth; iha-in this material world; jayate-one exists in the materialistic way of life.