That man who considers a soft bed on a fine bed-stead and the hard ground as equal, and who considers good shali rice and hard thick rice as equal, is liberated.
पर्यङ्कशय्या भूमिश्च समाने यस्य देहिनः। शालयश्च कदन्नं च यस्य स्यान्मुक्त एव सः॥