पूर्वोपात्तं यस्य नास्ति तपोभिश्चार्जयत्यपि । परलोके तस्य भोगो धीमतः स क्रियात्स्फुटम्
pūrvopāttaṃ yasya nāsti tapobhiścārjayatyapi | paraloke tasya bhogo dhīmataḥ sa kriyātsphuṭam
แต่หากผู้ใดไม่มีบุญที่สั่งสมมาแต่ก่อน ทว่าได้สั่งสมด้วยตบะแล้ว ความเสวยสุขของผู้มีปัญญานั้นย่อมบังเกิดในโลกหน้า—โดยชัดแจ้งเป็นผลแห่งกรรมของตน
Narrator (within Māheśvarakhaṇḍa discourse; likely Sūta/Lomaharṣaṇa tradition)
Scene: An ascetic performs tapas—standing in prayer, fasting, or meditating—while a faint, future celestial reward is shown as a distant luminous city; a ledger of karma shows ‘new puṇya’ being written.
Even without past merit, one can generate puṇya through tapas; its fruits may manifest in the next world as rightful enjoyment.
No specific tīrtha is mentioned; the verse teaches a general principle of tapas and karmic fruition.
Tapas (austerity/discipline) is highlighted as the means of earning merit, though no single rite is specified.