Pratyakṣa–Āgama–Ācāra: Doubt, Proof, and the Practice of Dharma (प्रत्यक्ष–आगम–आचारविचारः)
त्यक्त्वा महार्णवे देहं वारुणं लोकमश्रुते । जो अपने ही सहारे जीवन-यापन करता हुआ बारह वर्षोकी दीक्षा ले महासागरमें अपने शरीरका त्याग कर देता है, वह वरुणलोकमें सुख भोगता है
tyaktvā mahārṇave dehaṃ vāruṇaṃ lokam aśnute |
Maheśvara sprach: „Wer, auf eigene Kraft gestützt und ein zwölfjähriges Gelübde der Disziplin wahrend, den Leib im großen Ozean aufgibt, erreicht Varuṇas Welt (Varuṇa-loka) und genießt dort Glück.“
श्रीमहेश्वर उवाच
The verse teaches that sustained discipline (a long vow) and resolute self-reliance, culminating in deliberate renunciation of the body, are presented as meritorious acts that lead to a favorable posthumous destiny—here, attainment of Varuṇa’s realm and enjoyment of happiness.
Maheśvara is describing the fruit (phala) of a specific austerity: a person maintains life by his own means, completes a twelve-year observance, and then gives up the body in the great ocean; the stated result is reaching Varuṇaloka.