Brāhmaṇa-māhātmya: Tārkṣya’s instruction on tapas, satya, and svadharma
Chapter 182
तिर्यग्योन्या: पृथग्भावो मनुष्यार्थे विधीयते । गवादिशभ्यस्तथाश्रेभ्यो देवत्वमपि दृश्यते,फिर मनुष्य-जन्मकी प्राप्तिके लिये उसका तिर्यक्-योनिसे उद्धार होता है। गौओं तथा अश्वोंको भी उस योनिसे छुटकारा मिलकर देवत्वकी प्राप्ति होती है, यह बात देखी जाती है
tiryagyonyāḥ pṛthagbhāvo manuṣyārthe vidhīyate | gavādiśabhyas tathāśrebhyo devatvam api dṛśyate ||
The separation from an animal birth is ordained for the sake of attaining human status. Indeed, it is also observed that creatures such as cows and horses, once released from that condition, may even attain divinity. (Thus the serpent points to the graded ascent of beings through births, where conduct and destiny can lift one from lower embodiments toward higher states.)
सर्प उवाच
The verse teaches a karmic and dharmic progression of embodied life: beings can be lifted from animal birth toward human birth, and in some cases even toward divine status. It underscores moral causality and the possibility of spiritual ascent across births.
A serpent is speaking and uses examples (cows and horses) to argue that release from an animal condition and ascent to higher states is a known principle. The statement supports a broader instruction about karma, destiny, and the graded outcomes of conduct.