दृष्टास्तत्र महाभाग तपःसंचयसंस्थिताः । गोदाता स्वर्णदाता च भूमिरत्नप्रदा नराः
dṛṣṭāstatra mahābhāga tapaḥsaṃcayasaṃsthitāḥ | godātā svarṇadātā ca bhūmiratnapradā narāḥ
Di sana, wahai yang amat berbahagia, terlihat insan yang teguh dalam himpunan tapa—penderma lembu, penderma emas, serta mereka yang mengurniakan tanah dan permata.
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.