दृष्टास्तत्र महाभाग तपःसंचयसंस्थिताः । गोदाता स्वर्णदाता च भूमिरत्नप्रदा नराः
dṛṣṭāstatra mahābhāga tapaḥsaṃcayasaṃsthitāḥ | godātā svarṇadātā ca bhūmiratnapradā narāḥ
അവിടെ, ഹേ മഹാഭാഗ, തപസ്സിന്റെ സമ്പാദ്യത്തിൽ സ്ഥാപിതരായ മനുഷ്യരെ കണ്ടു—ഗോ‑ദാതാക്കൾ, സ്വർണ്ണ‑ദാതാക്കൾ, ഭൂമിയും രത്നവും ദാനം ചെയ്യുന്നവർ।
Unspecified (Revākhaṇḍa narration; speaker not stated in the provided excerpt)
Tirtha: Śuklatīrtha
Type: tirtha
Listener: mahābhāga (addressed)
Scene: A vision of meritorious donors—ascetic yet prosperous—standing in a luminous otherworldly assembly: cow-givers, gold-givers, land-and-jewel donors, all ‘established’ in accumulated tapas.
Generous giving—especially of high-value supports of life (cows, land, wealth)—builds tapas-like merit that elevates one’s post-mortem condition.
The chapter’s frame is Śuklatīrtha in Revākhaṇḍa; the verse emphasizes dāna as the path to auspicious realms.
Multiple forms of dāna are praised: gifting cows, gold, land, and jewels.