1070
Śrīmad-Bhāgavatam
[ Canto 4. Ch. 24 ]
to the  karma-kāṇḍīya  activities described in the  Vedas  are actually entangled in the three modes of material nature. The  Bhagavad-gītā  therefore says that one should be above the dominion of fruitive activities. There are different kinds of liberation, or  mukti . The best  mukti  is engagement in the devotional service of the Supreme Lord. Lord Aniruddha not only helps fruitive actors by elevating them to the higher planetary systems, but He also helps the devotee engage in devotional service by dint of His inexhaustible energy. Just as heat is the source of material energy, the inspiration of Lord Aniruddha is the energy by which one can engage in executing devotional service.
TEXT 38
नम ऊर्ज इषे त्रय्याः पतये यज्ञरेकसे ।
तृप्तिदाय च जीवानां नमः सर्वरसात्मने ॥३८॥
nama ūrja iṣe trayyāḥ pataye yajña-retase trpti-dāya ca jīvānām namaḥ sarva-rasātmane
namaḥ —I offer all obeisances unto You;  ūrje —unto the provider of the Pitrloka;  iṣe —the provider of all the demigods;  trayyāḥ —of the three  Vedas ;  pataye —unto the master;  yajña —sacrifices;  retase —unto the predominating deity of the moon planet;  trpti-dāya —unto Him who gives satisfaction to everyone;  ca —also;  jīvānām —of the living entities;  namaḥ —I offer my obeisances;  sarva-rasa-ātmane —unto the all-pervading Supersoul.
TRANSLATION
My Lord, You are the provider of the Pitrlokas as well as all the demigods. You are the predominating deity of the moon and the master of all three  Vedas . I offer my respectful obeisances unto You because You are the original source of satisfaction for all living entities.
PURPORT
When the living entity is born within this material world—especially as a human being—he has several obligations unto the demigods, unto the saintly persons and unto living entities in general. As enjoined in the  śāstras: devarṣi-bhūtāpta-nṛṇām pitrṇām . Thus one has an obligation to one’s forefathers, the previous hierarchy. Lord Śiva prays to Lord Aniruddha