Devanagari: उपकार ISO15919: upakāra also written as upkaar

Benevolence: the act of rendering help and benefit.

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Since living beings have a divine soul and a material body, the benevolence is of two kinds: towards the soul or towards the betterment of the body. The key distinction is that only God and the Spiritual Master can truly render upakara of the jiva.

Guru

Guru-Spiritual Master

REFERENCE

Bhakti Shatak - Hundred Gems of Devotion - an in-depth analysis