Narada Purana — Purva Bhaga, Shloka 15
Dharmānukathana
Narration of Dharma
दृषद्भिस्तु धनी कुर्यान्मृदा निष्किञ्चनो जनः । तयोः फलं समानं स्यादित्याह कमलोद्भवः ॥ १५ ॥
dṛṣadbhistu dhanī kuryānmṛdā niṣkiñcano janaḥ | tayoḥ phalaṃ samānaṃ syādityāha kamalodbhavaḥ || 15 ||
富める者は石をもってこの善業をなし、無一物の貧しき者は土（粘土）をもってなしてよい。両者の果報は等しいと、蓮華より生まれしカマロードバヴァ（梵天）が宣言する。
Sanatkumara (teaching Narada; citing Brahma as authority)
Vrata: none
Primary Rasa: karuna
Secondary Rasa: shanta
FAQs
It teaches that spiritual merit (phala) depends on sincere performance and dharmic intent, not on expensive materials—so even the poor can attain the same result through simple means.
By valuing sincerity over opulence, it aligns with bhakti’s emphasis on heartfelt offering: devotion is not restricted by wealth, and humble worship can be equally effective.
It reflects a Kalpa-oriented ritual principle: prescribed acts may allow simpler substitutes (dravyāntara) so that rites remain practicable for all householders regardless of resources.