Penance has renunciation for its recondite object. Renunciation has happiness for its object. Happiness has heaven for its object. Heaven has tranquillity for its object.
तपसोपनिषत् त्यागस्त्यागस्योपनिषत् सुखम्। सुखस्योपनिषत् स्वर्गः स्वर्गसयोपनिषच्छमः॥