न पुण्यं लभते तत्र कर्तुं विप्र कथंचन । कर्मभूमिरियं ब्रह्मन्भोगभूमिस्तु सा स्मृता
na puṇyaṃ labhate tatra kartuṃ vipra kathaṃcana | karmabhūmiriyaṃ brahmanbhogabhūmistu sā smṛtā
O Brāhmane, dort (im Himmel) kann man auf keinerlei Weise die Gelegenheit erlangen, neues Verdienst zu erwerben. Diese (Menschen-)Welt gilt als Feld des Handelns (karmabhūmi), jene Svarga hingegen als Feld des Genusses (bhogabhūmi).
A heavenly messenger (dūta) addressing Mudgala (contextual deduction from v.25)
Tirtha: Prabhāsa-kṣetra
Type: kshetra
Listener: Brāhmaṇa interlocutor
Scene: Two-world contrast tableau: on one side, earth with pilgrims bathing, giving alms, performing worship; on the other, svarga with beings only enjoying, unable to perform rites—captioned karma-bhūmi vs bhoga-bhūmi.
Human birth is precious because it enables new dharma and fresh puṇya, unlike Svarga which mainly exhausts past merit through enjoyment.
No single tīrtha is specified in this verse; it belongs to the Arbuda Khaṇḍa setting.
No explicit rite is prescribed; the verse distinguishes karmic agency on earth from enjoyment in heaven.