Srimad Bhagavatam — Panchama Skandha, Shloka 19
Rāhu, Eclipses, Antarikṣa, and the Seven Subterranean Heavens
Bila-svarga
नो एवैतत्साक्षात्कारो भूमिदानस्य यत्तद्भगवत्यशेषजीवनिकायानां जीवभूतात्मभूते परमात्मनि वासुदेवे तीर्थतमे पात्र उपपन्ने परया श्रद्धया परमादरसमाहितमनसा सम्प्रतिपादितस्य साक्षादपवर्गद्वारस्य यद्बिलनिलयैश्वर्यम् ॥ १९ ॥
no evaitat sākṣātkāro bhūmi-dānasya yat tad bhagavaty aśeṣa-jīva-nikāyānāṁ jīva-bhūtātma-bhūte paramātmani vāsudeve tīrthatame pātra upapanne parayā śraddhayā paramādara-samāhita-manasā sampratipāditasya sākṣād apavarga-dvārasya yad bila-nilayaiśvaryam.
大王啊，不可断言巴利在“穴天”（bila-svarga）所得的宏大富贵只是施地之果。以至高信心与至深恭敬、摄心专注，他将一切奉献于瓦苏戴瓦的莲足——那位为一切众生之生命根源、住于众心为至亲的至上灵（Paramātmā），亦是诸圣地中最胜圣地、最堪受供之尊。此等全然奉献本身，便是解脱之门的显现。因此，莫以为那富贵仅由布施而来。
FAQs
This verse says the true fruit of land charity is not material opulence (even in subterranean worlds), but offering it with faith to Lord Vāsudeva—the supreme worthy recipient—which becomes a direct gateway to liberation.
Because Canto 5 describes various planetary realms and their pleasures; Śukadeva emphasizes that even extraordinary prosperity is still within saṁsāra, whereas devotionally offered charity to Vāsudeva leads to apavarga—release from bondage.
Give resources responsibly with sincere faith and humility, and connect your charity to service of the Supreme (supporting genuine devotion, sacred learning, and compassionate care), aiming for inner purification rather than prestige or worldly reward.