न पुण्यं लभते तत्र कर्तुं विप्र कथंचन । कर्मभूमिरियं ब्रह्मन्भोगभूमिस्तु सा स्मृता
na puṇyaṃ labhate tatra kartuṃ vipra kathaṃcana | karmabhūmiriyaṃ brahmanbhogabhūmistu sā smṛtā
Ó brāhmana, lá (no céu) não se obtém, de modo algum, a oportunidade de gerar novo mérito. Este mundo (humano) é lembrado como o campo da ação (karmabhūmi), enquanto Svarga é conhecido como o campo do gozo (bhogabhūmi).
A heavenly messenger (dūta) addressing Mudgala (contextual deduction from v.25)
Tirtha: Prabhāsa-kṣetra
Type: kshetra
Listener: Brāhmaṇa interlocutor
Scene: Two-world contrast tableau: on one side, earth with pilgrims bathing, giving alms, performing worship; on the other, svarga with beings only enjoying, unable to perform rites—captioned karma-bhūmi vs bhoga-bhūmi.
Human birth is precious because it enables new dharma and fresh puṇya, unlike Svarga which mainly exhausts past merit through enjoyment.
No single tīrtha is specified in this verse; it belongs to the Arbuda Khaṇḍa setting.
No explicit rite is prescribed; the verse distinguishes karmic agency on earth from enjoyment in heaven.