Pratyakṣa–Āgama–Ācāra: Doubt, Proof, and the Practice of Dharma (प्रत्यक्ष–आगम–आचारविचारः)
त्यक्त्वा महार्णवे देहं वारुणं लोकमश्रुते । जो अपने ही सहारे जीवन-यापन करता हुआ बारह वर्षोकी दीक्षा ले महासागरमें अपने शरीरका त्याग कर देता है, वह वरुणलोकमें सुख भोगता है
tyaktvā mahārṇave dehaṃ vāruṇaṃ lokam aśnute |
जो स्वतःच्या आधारावर जीवन जगत बारा वर्षांची दीक्षा घेऊन महासागरात देहत्याग करतो, तो वरुणलोक प्राप्त करून तेथे सुख भोगतो.
श्रीमहेश्वर उवाच
The verse teaches that sustained discipline (a long vow) and resolute self-reliance, culminating in deliberate renunciation of the body, are presented as meritorious acts that lead to a favorable posthumous destiny—here, attainment of Varuṇa’s realm and enjoyment of happiness.
Maheśvara is describing the fruit (phala) of a specific austerity: a person maintains life by his own means, completes a twelve-year observance, and then gives up the body in the great ocean; the stated result is reaching Varuṇaloka.