ings ▁made ▁to ▁them , ▁and ▁are ▁capable ▁of ▁being ▁pleased ▁and ▁so ▁able ▁to ▁reward ▁wor sh ipp ers . ▁Bas ing ▁himself ▁on ▁the ▁V ed as ▁( he ▁refused ▁to ▁accept ▁the ▁Mah ā b h ā r ata , ▁Pur ā ṇ a ▁texts ▁or ▁even ▁the ▁Sm ṛ ti ▁liter atures ▁as ▁valid ▁sources ▁of ▁authority ), ▁Ś ab ara ▁con cludes ▁that ▁the ▁gods ▁are ▁neither ▁cor p ore al ▁nor ▁sent ient ▁and ▁thus ▁unable ▁to ▁enjoy ▁offer ings ▁or ▁own ▁property . ▁For ▁this ▁he ▁appe als ▁to ▁empir ical ▁observation , ▁not ing ▁that ▁offer ings ▁do ▁not ▁decrease ▁in ▁size ▁when ▁given ▁to ▁the ▁gods ; ▁any ▁decrease ▁is ▁simply ▁due ▁to ▁expos ure ▁to ▁the ▁air . ▁Like wise ▁he ▁arg ues ▁that ▁subst ances ▁are ▁offered ▁to ▁gods ▁not ▁according ▁to ▁the ▁wishes ▁of ▁the ▁gods , ▁but ▁that ▁" what ▁is ▁v ouch ed ▁for ▁by ▁direct ▁per ception ▁is ▁that ▁the ▁things ▁are ▁used ▁according ▁to ▁the ▁wishes ▁of ▁the ▁temple ▁servants ▁( pr aty ak ṣ ā t ▁pr am ā ṇ ā t ▁dev at ā par ic ā rak ā ṇ ā m ▁ab hi pr ā ya ḥ ). ▁In ▁the ▁course ▁of ▁his ▁discussion , ▁Ś ab ara ' s ▁as ser ts ▁that ▁" there ▁is ▁no ▁relation ▁between ▁the ▁case ▁of ▁guests ▁and ▁the ▁sacrific ial ▁act ." ▁This ▁incident al ▁remark ▁provides ▁sound ▁historical ▁proof ▁that ▁p ū j ā ▁was