Hence, one should first offer the food one has got ready to the celestials after having adored them duly with controlled senses and rapt attention. One should offer the Bali to the celestials, bending his head in respect.
तस्मादग्रं प्रयच्छेत देवेभ्यः प्रतिपूजितम्। शिरसा प्रयतश्चापि हरेद् बलिमतन्द्रितः॥