Shloka 38
Tapas-śreṣṭhatā: Anāśana as the Highest Austerity
Bhagīratha–Brahmā Saṃvāda
सरय्वां बाहुदायां च गंगायामथ नैमिषे । गवां शतानामयुतमददं न च तेन वै
Sarayvāṁ Bāhudāyāṁ ca Gaṅgāyām atha Naimiṣe | gavāṁ śatānām ayutam adadaṁ na ca tena vai ||
バギーラタは言った。「サラユーにおいて、バーフダーにおいて、ガンガーにおいて、そしてナイミシャにおいて、私は数え切れぬほどの牛を施した（まことに大いなる牛施である）。しかしその功徳によっても、私はこの境地に至らなかった。この稀なる界を得たのは、ただ断食の誓い（アナサナ・ヴラタ）の力によるのだ。」
भगीरथ उवाच
Educational Q&A
The verse contrasts external religious merit (pilgrimage and massive charity such as go-dāna) with inner austerity and disciplined vows. Bhagīratha emphasizes that extraordinary spiritual attainment is not guaranteed by quantity of gifts alone; steadfast tapas—here, the fasting vow—can be decisive.
Bhagīratha speaks about his past acts of pilgrimage to major sacred sites and his immense donations of cows. He then states that those acts did not bring him to the present rare state/realm; rather, he attributes his attainment to the power of his anasana-vrata (fasting austerity).