द्रव्यं फलमिति ब्रह्मन् नवधोक्तोऽजया हरि: ॥ ३१ ॥
karaṇaṁ kāryam āgamaḥ
dravyaṁ phalam iti brahman
navadhokto ’jayā hariḥ
kālaḥ — time; deśaḥ — place; kriyā — endeavor; kartā — performer; karaṇam — instrument; kāryam — specific ritual; āgamaḥ — scripture; dravyam — paraphernalia; phalam — result; iti — thus; brahman — O brāhmaṇa, Śaunaka; navadhā — in nine phases; uktaḥ — described; ajayā — in terms of the material energy; hariḥ — Lord Hari.
Being the source of the material energy, the Personality of Godhead Lord Hari in His expansion as the sun-god is described in nine aspects, O Śaunaka: the time, the place, the endeavor, the performer, the instrument, the specific ritual, the scripture, the paraphernalia of worship and the result to be achieved.