प्रतिग्रहसमर्थानां निवृत्तानां प्रतिग्रहात् । य एव ददतां लोकास्त एवाप्रतिगृह्णताम्
pratigrahasamarthānāṃ nivṛttānāṃ pratigrahāt | ya eva dadatāṃ lokāsta evāpratigṛhṇatām
Đối với những người có khả năng nhận thí vật mà vẫn từ chối không nhận—chính những cõi mà người bố thí đạt được, người không nhận cũng đạt được như vậy.
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.
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