The blessings of the brahmanas give directly perceivable results to us, therefore we should worship them as well the cows and govardhana. Having convinced Nanda and others, Krsna speaks this verse. "Let us perform this sacrifice using the ingredients meant for Indra (sambhara)."

Since the cows are our sustenance, we should perform sacrifice for them. Brāhmaṇas were not mentioned in the previous statements but are mentioned here since they are part of the livelihood of all classes. uttamāṅgodbhāvāj jyaiṣthyād brahmaṇaś caiva dhāranāt sarvasyaivāsya sargasya dharmato brāhmaṇaḥ prabhuḥ The brāhmaṇas are the chief varṇa because they arose from the head of the Lord, they are the senior varṇa, they have knowledge of the Vedas, and they give dharma to the other varṇas. Manu-smṛti The forests were mentioned as livelihood previously but are not mentioned here because they are not famous as a devatā. Thus the mountain takes prominence. Skanda Purāṇa says aho vṛndāvanaṁ ramyaṁ yatra govardhano giriḥ: Vṛndāvana is beautiful with Govardhana mountain. Only one sacrifice instead of three is mentioned because one serves all three. tad-dravyeṇa giri-dvijān: they presented offerings to Govardhana Hill and the brāhmaṇas with reverential respect. (SB 10.24.32) ity adri-go-dvija-makhaṁ vāsudeva-pracoditāḥ yathā vidhāya te gopā saha-kṛṣṇā vrajaṁ yayuḥ The members of the cowherd community, having thus been inspired by Vāsudeva to properly execute the sacrifice to Govardhana Hill, the cows and the brāhmaṇas, returned with Kṛṣṇa to their village, Vraja. SB 10.24.38 However with the words kṛṣṇas tv anyatamaṁ rūpam--Krṣṇa assumed a form non-different from himself (SB 10.34.35)--Govardhana is glorified and considered non-different from Kṛṣṇa. Thus Govardhana is the chief object of worship. Although there are many mountains in Vṛndāvana such as Nandīśvara and the eight peaks such as Varsāna, Dhavala-giri and Saugandhika , Govardhana is the chief as understood from the meaning of its name “Increaser of cows.” By mentioning Govardhana among the mountains in the Fifth Canto (SB 5.19.16) it is also shown to be the principle mountain, the basis of the other mountains of Vraja. It is also famous in worship in local scriptures. It is famous for the festival in which people offer piles of food in front of it at various places, even before Kṛṣṇa lifted it with his hand. It is mentioned also because of being situated at the front of Vṛndāvana and being very close. This worship should be performed with materials meant for Indra’s sacrifice, since Indra worship was unnecessary, because the devatās were useless in supplying livelihood. In using the material of Indra’s sacrifice there would be no extra labor in gathering materials. This would cause even more anger in Indra. This would produce maintenance of traditional dharma. There would be no different from previous actions since only unsuitable traditions were rejected while suitable traditions would be maintained.

The brāhmaṇas are considered like Viṣṇu and thus worshipped. Otherwise they should not be worshipped, since devatā worship has been rejected. And without them the sacrifice could not accomplished. The mountain is Govardhana since it was the chief mountain and since worship of Govardhana is approved by scriptures and local custom. It should be worshipped before lifting it. Its name was not mentioned because it was so famous or because it was so close, it could mean no other mountain. The ingredients for Indra’s sacrifice should be used to show that Indra was not necessary, since the devatās were useless and because there was no effort required in gather materials. This would further enrage Indra since it was an ancient local custom, since at the time of worshipping the object of worship they should use the items brought for that purpose (and not divert the usage) and on giving up Indra’s worship without proper discrimination, it was improper to worship another person even though qualified. Rejection of Indra was done without consideration, like sheep following a lead sheep into the river (gaḍḍalīka-pravāha-nyāya). .