तात! तपस्यामें सभीका अधिकार है। जितेन्द्रिय और मनोनिग्रहसम्पन्न हीन वर्णके लिये भी तपका विधान है; क्योंकि तप पुरुषको स्वर्गकी राहपर लानेवाला है ।। प्रजापति: प्रजा: पूर्वमसृजत् तपसा विभु: । क्वचित् क्वचिद् ब्रह्मपरो व्रतान्यास्थाय पार्थिव,भूपाल! पूर्वकालमें शक्तिशाली प्रजापतिने तपमें स्थित होकर और कभी-कभी ब्रह्मपरायण व्रतमें स्थित होकर संसारकी रचना की थी
tāta! tapasyāṁ sarveṣām adhikāraḥ. jitendriya-manonigraha-sampannasya hīna-varṇasya api tapasāṁ vidhānam; yataḥ tapaḥ puruṣaṁ svargasya mārgam ānayati. prajāpatiḥ prajāḥ pūrvam asṛjat tapasā vibhuḥ. kvacit kvacid brahma-paraḥ vratāny āsthāya, pārthiva-bhūpāla! pūrva-kāle śaktimān prajāpatiḥ tapasi sthitvā ca kadācid brahma-parāyaṇa-vrate sthitvā ca jagat-sṛṣṭim akarot.
Parāśara said: “Dear one, everyone has a right to practise austerity. Even a person of low social standing, if self-controlled and disciplined in mind, is enjoined to undertake tapas; for austerity leads a person onto the path to heaven. In ancient times the mighty Prajāpati created beings through tapas; and at times, O king and protector of the earth, he established himself in vows devoted to Brahman and thus brought forth the creation of the world.”
पराशर उवाच
Tapas is a universally available discipline: anyone who cultivates sense-control and mental restraint is eligible for austerity, and such tapas is presented as a means of spiritual uplift (symbolized as the path to heaven).
Parāśara instructs a king, arguing for the broad accessibility of ascetic practice and supporting it with a cosmological example: Prajāpati himself created beings by abiding in tapas and by undertaking Brahman-oriented vows.