History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v3.c43.71

v3.c43.71

Hemādri (Dāna pp. 96-97) and Dānamayūkha (pp. 11-12) quote verses from the Viṣṇudharmottara stating the presiding deities of the several articles that are donated (such as Agni of gold, Prajāpati of dāsas, Rudra of cows &c.) and adds that wherever no presiding deity is specifically named Viṣṇu is the presiding deity. Those very verses are quoted as from the Kapila-pañcarātra in the Dānakriyākaumudī (p. 5). The Agnipurāṇa (209. 40-48) has similar verses. This notion is derived from the Brāhmaṇas and Śrautasūtras which speak of Rudra as the presiding deity of the gifts of cows, Soma of garments, Prajāpati of human beings and so on (vide Tai. Br. II. 2. 5, Āp. Śr. 14. 11. 3).