Generally in all the material sacrifices recommended in the Vedic literature there are offerings to the demigods. This demigod worship is especially meant for less intelligent men. Actually, the result of such sacrifice goes to the Supreme Personality of Godhead, Nārāyaṇa. Lord Kṛṣṇa says in Bhagavad-gītā (BG 5.29), bhoktāraṁ yajña-tapasām: He is actually the enjoyer of all sacrifices. His name, therefore, is Yajña-puruṣa.
Although Dhruva Mahārāja was a great devotee and had nothing to do with these sacrifices, to set an example to his people he performed many sacrifices and gave all his wealth in charity. For as long as he lived as a householder, he never spent a farthing for his sense gratification. In this verse the word karma-phala-pradam is very significant. The Lord awards everyone different kinds of karma as the individual living entities desire; He is the Supersoul present within the heart of everyone, and He is so kind and liberal that He gives everyone full facilities to perform whatever acts one wants. Then the result of the action is also enjoyed by the living entity. If anyone wants to enjoy or lord it over material nature, the Lord gives him full facilities, but he becomes entangled in the resultant reactions. Similarly, if anyone wants to engage himself fully in devotional service, the Lord gives him full facilities, and the devotee enjoys the results. The Lord is therefore known as karma-phala-prada.