Rāhu, Eclipses, Antarikṣa, and the Seven Subterranean Heavens
Bila-svarga
नो एवैतत्साक्षात्कारो भूमिदानस्य यत्तद्भगवत्यशेषजीवनिकायानां जीवभूतात्मभूते परमात्मनि वासुदेवे तीर्थतमे पात्र उपपन्ने परया श्रद्धया परमादरसमाहितमनसा सम्प्रतिपादितस्य साक्षादपवर्गद्वारस्य यद्बिलनिलयैश्वर्यम् ॥ १९ ॥
no evaitat sākṣātkāro bhūmi-dānasya yat tad bhagavaty aśeṣa-jīva-nikāyānāṁ jīva-bhūtātma-bhūte paramātmani vāsudeve tīrthatame pātra upapanne parayā śraddhayā paramādara-samāhita-manasā sampratipāditasya sākṣād apavarga-dvārasya yad bila-nilayaiśvaryam.
My dear King, Bali Mahārāja donated all his possessions to the Supreme Personality of Godhead, Vāmanadeva, but one should certainly not conclude that he achieved his great worldly opulence in bila-svarga as a result of his charitable disposition. The Supreme Personality of Godhead, who is the source of life for all living entities, lives within everyone as the friendly Supersoul, and under His direction a living entity enjoys or suffers in the material world. Greatly appreciating the transcendental qualities of the Lord, Bali Mahārāja offered everything at His lotus feet. His purpose, however, was not to gain anything material, but to become a pure devotee. For a pure devotee, the door of liberation is automatically opened. One should not think that Bali Mahārāja was given so much material opulence merely because of his charity. When one becomes a pure devotee in love, he may also be blessed with a good material position by the will of the Supreme Lord. However, one should not mistakenly think that the material opulence of a devotee is the result of his devotional service. The real result of devotional service is the awakening of pure love for the Supreme Personality of Godhead, which continues under all circumstances.
This verse says the true fruit of land charity is not material opulence (even in subterranean worlds), but offering it with faith to Lord Vāsudeva—the supreme worthy recipient—which becomes a direct gateway to liberation.
Because Canto 5 describes various planetary realms and their pleasures; Śukadeva emphasizes that even extraordinary prosperity is still within saṁsāra, whereas devotionally offered charity to Vāsudeva leads to apavarga—release from bondage.
Give resources responsibly with sincere faith and humility, and connect your charity to service of the Supreme (supporting genuine devotion, sacred learning, and compassionate care), aiming for inner purification rather than prestige or worldly reward.