अन्नदानफलं (Anna-dāna-phala) / The Fruit of Food-Giving
तथैव फाल्गुने मासि गोविन्देति च पूजयन् । अतिरात्रमवाप्रोति सोमलोकं॑ च गच्छति,इसी तरह फाल्गुनमासकी द्वादशी तिथिको उपवासपूर्वक गोविन्द नामसे भगवानकी पूजा करनेवाला पुरुष अतिरात्र यज्ञका फल पाता है और मृत्युके पश्चात् सोमलोकमें जाता है
tathaiva phālgune māsi govindeti ca pūjayan | atirātram avāpnoti somalokaṃ ca gacchati ||
Bhishma berkata: Demikian juga, pada bulan Phālguna, sesiapa yang berpuasa sebagai suatu vrata dan memuja Tuhan dengan menyebut nama “Govinda”, memperoleh pahala setara dengan korban Soma Atirātra, dan setelah wafat pergi ke alam Soma.
भीष्म उवाच
Sincere, rule-bound devotion—especially worship through the divine name “Govinda” with a fasting vow—can yield spiritual merit comparable to costly Vedic sacrifices, and is presented as a dharmic means to attain an auspicious post-mortem destination (Somaloka).
Bhīṣma, instructing on dharma and religious observances, states a phala-śruti: worshipping Govinda in the month of Phālguna (as part of a vrata, traditionally on Dvādaśī) grants the fruit of the Atirātra Soma-yajña and leads the practitioner to Somaloka after death.