Pratyakṣa–Āgama–Ācāra: Doubt, Proof, and the Practice of Dharma (प्रत्यक्ष–आगम–आचारविचारः)
स्थण्डिलस्य फलान्याहुर्यानानि शयनानि च
sthaṇḍilasya phalāny āhur yānāni śayanāni ca
Maheshvara said: “They declare that the observance of sleeping on bare ground (sthaṇḍila) yields its own fruits—such as conveyances and beds.”
श्रीमहेश्वर उवाच
Austerity (tapas) is portrayed as ethically meaningful self-restraint whose results are said to manifest as appropriate rewards; here, the hardship of sleeping on bare ground is linked to the attainment of comforts like conveyances and beds, illustrating the doctrine of फल (fruits of action/observance).
Maheshvara is enumerating the fruits attributed to specific ascetic practices; this line states the traditional claim that the sthaṇḍila observance yields rewards such as vehicles and beds.