Bhakti-rasāmṛta-sindhu .3.37
pujā-dānaṁ –
[pujaa-daanam –]
pujā-dānaṁ tu tasmai yad vipra-rūpāya dīyate ||37||
[pujaa-daanam tu tasmai yad vipra-roopaaya deeyate ||37||]
Blended reading (Sanskrit + English inline)
pujā-dānaṁ –
pujā-dānaṁ tu tasmai yad vipra-rūpāya dīyate ||37||
What is given to the Lord Himself, or His form representing the devatās or the brāhmaṇas is called pujā-dāna.
Gauḍīya Ācāryas
Jīva Gosvāmī
Gauḍīya
Durgama-saṅgamanī
Commentary
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.
My note
Source: vedabase.io