न पुण्यं लभते तत्र कर्तुं विप्र कथंचन । कर्मभूमिरियं ब्रह्मन्भोगभूमिस्तु सा स्मृता
na puṇyaṃ labhate tatra kartuṃ vipra kathaṃcana | karmabhūmiriyaṃ brahmanbhogabhūmistu sā smṛtā
O brāhmaṇa, one cannot gain the opportunity to perform fresh merit there (in heaven) in any way. This (human world) is remembered as the field of action, while that (Svarga) is known as the field of enjoyment.
A heavenly messenger (dūta) addressing Mudgala (contextual deduction from v.25)
Tirtha: Prabhāsa-kṣetra
Type: kshetra
Listener: Brāhmaṇa interlocutor
Scene: Two-world contrast tableau: on one side, earth with pilgrims bathing, giving alms, performing worship; on the other, svarga with beings only enjoying, unable to perform rites—captioned karma-bhūmi vs bhoga-bhūmi.
Human birth is precious because it enables new dharma and fresh puṇya, unlike Svarga which mainly exhausts past merit through enjoyment.
No single tīrtha is specified in this verse; it belongs to the Arbuda Khaṇḍa setting.
No explicit rite is prescribed; the verse distinguishes karmic agency on earth from enjoyment in heaven.