अन्नदानफलं (Anna-dāna-phala) / The Fruit of Food-Giving
तथैव फाल्गुने मासि गोविन्देति च पूजयन् । अतिरात्रमवाप्रोति सोमलोकं॑ च गच्छति
tathaiva phālgune māsi govindeti ca pūjayan | atirātram avāpnoti somalokaṃ ca gacchati ||
इसी प्रकार फाल्गुन मास की द्वादशी को व्रतपूर्वक ‘गोविन्द’ नाम से भगवान् की पूजा करने वाला पुरुष अतिरात्र यज्ञ के समान फल पाता है और मृत्यु के बाद सोमलोक को जाता है।
भीष्म उवाच
Sincere, rule-bound devotion—especially worship through the divine name “Govinda” with a fasting vow—can yield spiritual merit comparable to costly Vedic sacrifices, and is presented as a dharmic means to attain an auspicious post-mortem destination (Somaloka).
Bhīṣma, instructing on dharma and religious observances, states a phala-śruti: worshipping Govinda in the month of Phālguna (as part of a vrata, traditionally on Dvādaśī) grants the fruit of the Atirātra Soma-yajña and leads the practitioner to Somaloka after death.