सोऽपि स्वर्गमवाप्नोति हयारूढो न संशयः । शय्यामश्वं च यो दद्याच्छत्त्रिकां वा विशेषतः
so'pi svargamavāpnoti hayārūḍho na saṃśayaḥ | śayyāmaśvaṃ ca yo dadyācchattrikāṃ vā viśeṣataḥ
അവനും സ്വർഗ്ഗം പ്രാപിക്കുന്നു—കുതിരമേറി, സംശയമില്ല. പ്രത്യേകിച്ച് ശയ്യ, കുതിര, അല്ലെങ്കിൽ വിശേഷമായി ഛത്രം ദാനം ചെയ്യുന്നവൻ।
Śiva (Deveśa) speaking to King Uttānapāda (deduced from immediate context of Adhyāya 50)
Tirtha: Revā-tīrtha
Type: tirtha
Scene: A donor offers a parasol and a bed to a brāhmaṇa; in a visionary upper panel, the donor ascends to svarga riding a horse, radiant and confident.
Charity (dāna), even in practical forms like giving shelter and comfort, is praised as a direct cause of heavenly merit.
The teaching occurs within the Revā Khaṇḍa (Narmadā/Revā sacred geography), though this verse emphasizes dāna-phala rather than naming a single tirtha.
Donation of a bed (śayyā), a horse (aśva), or a parasol (chattrikā) as meritorious gifts.