यदत्र क्रियते कर्म शुभं तत्रोप भुज्यते । तथा दृष्ट्वा विमानस्थान्भूरिधर्मादिसंयुतान्
yadatra kriyate karma śubhaṃ tatropa bhujyate | tathā dṛṣṭvā vimānasthānbhūridharmādisaṃyutān
Whatever auspicious action is done here (on earth), its fruit is enjoyed there (in heaven). Seeing those seated in celestial chariots (vimānas), endowed with abundant dharma and other virtues, one understands the linkage of karma and reward.
A heavenly messenger (dūta) addressing Mudgala (contextual deduction from v.25)
Tirtha: Prabhāsa-kṣetra
Type: kshetra
Listener: Brāhmaṇa (dvija)
Scene: A visionary scene of radiant vimānas floating above, occupied by dharmic souls; below, earth-bound devotees perform charity and worship, visually connecting action to celestial enjoyment.
Heavenly pleasures are the consumable results of earlier good deeds performed in the human realm.
No particular tīrtha is praised in this verse; the focus is karma and its heavenly fruition.
No direct prescription; it generally encourages śubha-karma (virtuous action) as the cause of higher enjoyments.