अन्नदानफलं (Anna-dāna-phala) / The Fruit of Food-Giving
तथैव फाल्गुने मासि गोविन्देति च पूजयन् । अतिरात्रमवाप्रोति सोमलोकं॑ च गच्छति,इसी तरह फाल्गुनमासकी द्वादशी तिथिको उपवासपूर्वक गोविन्द नामसे भगवानकी पूजा करनेवाला पुरुष अतिरात्र यज्ञका फल पाता है और मृत्युके पश्चात् सोमलोकमें जाता है
tathaiva phālgune māsi govindeti ca pūjayan | atirātram avāpnoti somalokaṃ ca gacchati ||
Bhīṣma sprach: Ebenso erlangt, wer im Monat Phālguna, das Gelübde mit Fasten einhaltend, den Herrn unter dem Namen „Govinda“ verehrt, ein Verdienst, das dem Atirātra-Somaopfer gleichkommt, und gelangt nach dem Tod in Somas Welt.
भीष्म उवाच
Sincere, rule-bound devotion—especially worship through the divine name “Govinda” with a fasting vow—can yield spiritual merit comparable to costly Vedic sacrifices, and is presented as a dharmic means to attain an auspicious post-mortem destination (Somaloka).
Bhīṣma, instructing on dharma and religious observances, states a phala-śruti: worshipping Govinda in the month of Phālguna (as part of a vrata, traditionally on Dvādaśī) grants the fruit of the Atirātra Soma-yajña and leads the practitioner to Somaloka after death.