I shall now describe to you the merits, with the fruits they bring about, of Bali offerings man own made to the celestials, the Yakshas, the Uragas, human beings, spirits and Rakshasas.
बलिकर्मसु वक्ष्यामि गुणान् कर्मफलोदयान्। देवयक्षोरगनृणां भूतानामथ रक्षसाम्॥