Svargārohaṇa-parva Adhyāya 5 — Karmaphala-Nirdeśa and Phalāśruti (कर्मफलनिर्देशः फलश्रुतिश्च)
भवनं च महेन्द्रस्य कुबेरस्थ च धीमतः । वरुणस्य तथा लोकान् विविशु: पुरुषर्षभा:,ये श्रेष्ठ पुरुष क्रमश: देवराज इन्द्रके, बुद्धिमान् कुबेरके तथा वरुण देवताके लोकोंमें गये
bhavanaṃ ca mahendrasya kuberasya ca dhīmataḥ | varuṇasya tathā lokān viviśuḥ puruṣarṣabhāḥ ||
Vaiśampāyana said: Those best of men entered, in due order, the celestial abodes—the palace of great Indra, the realm of the wise Kubera, and likewise the worlds of Varuṇa. The narrative underscores that, after the completion of their earthly course, the foremost among men attain fitting divine destinations in an ordered, merit-aligned progression.
वैशम्पायन उवाच
The verse highlights an ordered moral cosmos: after fulfilling their earthly role, the foremost individuals reach appropriate divine realms. It implies that destiny after death is structured and aligned with merit, divine governance, and cosmic order.
In the Svargarohana (ascent to heaven) context, the eminent men are described as entering successive celestial abodes—those of Indra, Kubera, and Varuṇa—marking their transition from the human world to divine spheres.