Maheshvara said Gifted with merit that originates from mental acts, O goddess, one ascends to Heaven. Listen to me, O auspicious one, as I recite to you what those acts are.
श्रीमहेश्वर उवाच मानसेनेह धर्मेण संयुक्ताः पुरुषाः सदा। स्वर्गं गच्छन्ति कल्याणि तन्मे कीर्तयतः शृणु॥