प्रतिग्रहसमर्थानां निवृत्तानां प्रतिग्रहात् । य एव ददतां लोकास्त एवाप्रतिगृह्णताम्
pratigrahasamarthānāṃ nivṛttānāṃ pratigrahāt | ya eva dadatāṃ lokāsta evāpratigṛhṇatām
สำหรับผู้ที่สามารถรับทานได้แต่เว้นจากการรับทาน—โลกภูมิที่ผู้ให้ได้บรรลุ ย่อมเป็นโลกภูมิเดียวกันที่ผู้ไม่รับได้บรรลุด้วย
Narrative voice (contextual; speaker not explicit in this verse)
Type: kshetra
Listener: Pilgrims/householders and brāhmaṇas within the narrative audience
Scene: Two parallel scenes: on one side a householder offers gifts at a tīrtha-ghāṭa; on the other a learned ascetic respectfully declines with folded hands. Above them, identical celestial paths/open lotuses indicate equal merit.
Purity and restraint in handling gifts is itself meritorious; renunciation can equal the merit of generosity.
No particular sacred site is mentioned directly; the verse teaches dharma within the broader pilgrimage discourse.
It addresses dāna/pratigraha ethics: the virtue of refraining from accepting gifts despite eligibility.