लक्ष्मीशः सर्वदो नान्यो लक्ष्मीशोप्यपवर्गदः । एक एव हि लक्ष्मीशस्ततो ध्येयो न चापरः
lakṣmīśaḥ sarvado nānyo lakṣmīśopyapavargadaḥ | eka eva hi lakṣmīśastato dhyeyo na cāparaḥ
None other than the Lord of Lakṣmī grants all attainments; and the Lord of Lakṣmī also bestows liberation. Indeed, Lakṣmīśa is one alone—therefore he alone is to be meditated upon, and not another.
Vyāsa (deduced from immediate narrative context in the same adhyāya)
Tirtha: Kāśī
Type: kshetra
Scene: Lakṣmīśa (Viṣṇu with Lakṣmī) seated on a lotus or śeṣa, bestowing two boons symbolically—one of prosperity, one of liberation—while a Kāśī pilgrim meditates; the Gaṅgā and ghāṭ steps frame the scene.
Single-point devotion: the Lord of Lakṣmī (Viṣṇu) is presented as the sole giver of both worldly success and mokṣa, hence worthy of exclusive meditation.
The Kāśī-khaṇḍa context situates the teaching within Kashi’s spiritual landscape, but this verse itself focuses on the deity’s supremacy rather than a particular tirtha.
Dhyāna (meditation) is prescribed—meditate on Lakṣmīśa alone.