धन-निरुक्ति तथा गालवस्य गुरुदक्षिणा-प्रसङ्गः
Etymology of Wealth and the Gurudakṣiṇā Predicament of Gālava
यत्र देवो महादेवो यत्र विष्णु: सनातन: । यत्र धर्मश्न यज्ञश्न तत्रेयं निवसेदिति,तब गरुड़ने विप्रवर गालवसे कहा--'ब्रह्मन! मैंने तो अपने मनमें यही सोचा था कि इस सिद्ध तपस्विनीको वहाँ पहुँचा दूँ, जहाँ प्रजापति ब्रह्मा हैं, जहाँ महादेवजी हैं, जहाँ सनातन भगवान् विष्णु हैं तथा जहाँ धर्म एवं यज्ञ है, वहीं इसे निवास करना चाहिये
yatra devo mahādevo yatra viṣṇuḥ sanātanaḥ | yatra dharmaś ca yajñaś ca tatreyam nivased iti ||
Nārada said: “Where the god Mahādeva is, where the eternal Viṣṇu is, and where Dharma and Sacrifice (Yajña) abide—there indeed should this woman reside.”
नारद उवाच
A worthy ‘abode’ is defined by the presence of the divine and by the living principles of Dharma and Yajña. The verse links ethical life (dharma) and sacred responsibility (yajña) with proximity to the highest spiritual reality, implying that true refuge is where righteousness and consecrated action prevail.
Nārada articulates a criterion for where ‘this woman’ should be taken or should live: a realm characterized by Mahādeva and Viṣṇu and by the active presence of Dharma and Yajña. It functions as a guiding pronouncement about the proper destination and the values that sanctify it.