।।3.12।।यज्ञभाविताः यज्ञेन आराधिताः मदात्मका देवा इष्टान् भोगान् वो दास्यन्ते परमपुरुषार्थलक्षणं मोक्षं साधयतां ये इष्टा भोगाः तान् पूर्वपूर्वयज्ञभाविता देवा दास्यन्ते। उत्तरोत्तराराधनापेक्षितान् सर्वान् भोगान् वो दास्यन्ति इत्यर्थः।स्वाराधनार्थता तैः दत्तान् भोगान् तेभ्यः अप्रदाय यो भुङ्क्ते चोर एव सः। चौर्यं हि नाम अन्यदीये तत्प्रयोजनाय एव परिक्लृप्ते वस्तुनि स्वकीयताबुद्धिं कृत्वा तेन स्वात्मपोषणम्। अतः अस्य न परमपुरुषार्थानर्हतामात्रम् अपि तु निरयगामित्वं च भविष्यति इत्यभिप्रायः।तद् एव विवृणोति
3.12 'Pleased by the sacrifice,' i.e., propitiated by the sacrifice, the gods, who have Me as their Self, will bestow on you the enjoyments you desire. Whatever objects are desired by persons keen on attaining release, the supreme end of human endeavour, all those will be granted by gods previously worshipped through many sacrifices. That is, whatever is solicited with more and more propitiation, all those enjoyments they will bestow on you. Whoever enjoys the objects of enjoyment granted by them for the purpose of worshipping them, without giving them their due share in return - he is verily a thief. What is called 'theft' is indeed taking what belongs to another as one's own and using it for oneself, when it is really designed for the purpose of another. The purport is that such a person becomes unfit not only for the supreme end of human endeavour, but also will go down towards purgatory (Naraka).
Sri Krsna expands the same:
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