सर्वत्र संपदस्तस्य संतुष्टं यस्य मानसम् । उपानद्गूढपादस्य ननु चर्मास्तृतेव भूः
sarvatra saṃpadastasya saṃtuṣṭaṃ yasya mānasam | upānadgūḍhapādasya nanu carmāstṛteva bhūḥ
For the one whose mind is content, prosperity is everywhere. For one whose feet are covered with sandals, the earth is as though spread with leather.
Gautama (contextual continuation)
Listener: brāhmaṇas (implied continuation)
Scene: An allegory: a pilgrim with sandals walks calmly over thorny, stony ground; beside him, another barefoot person complains and stumbles. Above, a subtle aura indicates ‘prosperity everywhere’ for the content mind.
Contentment is inner wealth; by adjusting the mind (like wearing sandals), one need not ‘cover the whole world’ with possessions.
No specific tīrtha is named; the verse supplies a universal teaching suitable to tīrtha contexts.
None; it recommends a mental discipline—cultivating santoṣa—rather than an external ritual.