पात्रं त्वत्र निरुक्तं वै कविभिः पात्रवित्तमैः ।
हरिरेवैक उर्वीश यन्मयं वै चराचरम् ॥३४॥

pÄtraá¹ tv atra niruktaá¹ vai
kavibhiḥ pÄtra-vittamaiḥ
harir evaika urvīśa
yan-mayaá¹ vai carÄcaram

 pÄtram - the true person to whom charity must be given; tu - but; atra - in the world; niruktam - decided; vai - indeed; kavibhiḥ - by learned scholars; pÄtra-vittamaiḥ - who are expert in finding the actual person to whom charity must be given; hariḥ - the Supreme Personality of Godhead; eva - indeed; ekaḥ - only one; urvÄ«-Ä«Å›a - O King of the earth; yat-mayam - in whom everything is resting; vai - from whom everything is coming; cara-acaram - all that is moving or nonmoving within this universe.


Text

O King of the earth, it has been decided by expert, learned scholars that only the Supreme Personality of Godhead, Kṛṣṇa, in whom all that is moving or nonmoving within this universe is resting and from whom everything is coming, is the best person to whom everything must be given.

Purport

Whenever we perform some religious act in terms of dharma, artha, kÄma and moká¹£a, we must perform it according to the time, place and person (kÄla, deÅ›a, pÄtra). NÄrada Muni has already described the deÅ›a (place) and kÄla (time). The kÄla has been described in verses twenty through twenty-four, beginning with the words ayane viá¹£uve kuryÄd vyatÄ«pÄte dina-ká¹£aye. And the places for giving charity or performing ritualistic ceremonies have been described in verses thirty through thirty-three, beginning with sarÄá¹si puá¹£karÄdÄ«ni ká¹£etrÄṇy arhÄÅ›ritÄny uta. Now, to whom everything must be given is decided in this verse. Harir evaika urvÄ«Å›a yan-mayaá¹ vai carÄcaram. The Supreme Personality of Godhead, Kṛṣṇa, is the root of everything, and therefore He is the best pÄtra, or person, to whom everything must be given. In Bhagavad-gÄ«tÄ (5.29) it is said:

bhoktÄraá¹ yajña-tapasÄá¹
 sarva-loka-maheÅ›varam
suhá¹›daá¹ sarva-bhÅ«tÄnÄá¹
 jñÄtvÄ mÄá¹ Å›Äntim á¹›cchati

If one wants to enjoy real peace and prosperity, he should give everything to Kṛṣṇa, who is the real enjoyer, real friend and real proprietor. It is therefore said:

yathÄ taror mÅ«la-niá¹£ecanena
 tá¹›pyanti tat-skandha-bhujopaÅ›ÄkhÄḥ
prÄṇopahÄrÄc ca yathendriyÄṇÄá¹
 tathaiva sarvÄrhaṇam acyutejyÄ

(BhÄg. 4.31.14)

By worshiping or satisfying Acyuta, the Supreme Personality of Godhead, Kṛṣṇa, one can satisfy everyone, just as one can water the branches, leaves and flowers of a tree simply by watering its root or as one satisfies all the senses of the body by giving food to the stomach. Therefore, a devotee simply offers everything to the Supreme Personality of Godhead to receive the best results of charity, religious performances, sense gratification and even liberation (dharma, artha, kÄma, moká¹£a).