Verse Text
pujā-dānaṁ –
pujā-dānaṁ tu tasmai yad vipra-rūpāya dīyate ||37||
Translation
What is given to the Lord Himself, or His form representing the devatās or the brāhmaṇas is called pujā-dāna.
Purport (Jiva Goswami)
Vipra-rūpāya, the Lord as the form of the brāhamaṇas is representative, and indicates the Lord Himself, His form as the devatās and His form as the brāhmaṇas.