"देर्वेदयेति तु ध्याकोत्यमरतां मंर्त्यो पि सप्रापप्यते।
देवानामिव शुध्ददृष्टिकरणातसेयोपचारद भुवि ।।
नि:स्वार्थपरार्थकर्मकरणात दीनायदानात्तथा।
बाहाभ्यन्तरमस्यदेवभुवमं संयुज्यते चैव हि ।।९।।"
Meaning :- The word devasya signifies that manwho is physically mortal can attain immortality or divinity. A man createsheaven within him as well as outside by cultivating godlike qualities, byserving all living beings, by doing benevolent deeds and by extending help tothe weak .
Explanation:- Whatever exists in this divine creation issacred and blissful. To have a view of this world as God's creation', to removeperversities created by men, and to promote growth of goodness is divine work.A man can become god-like (Devta) by having such an enlightened vision. Aperson who does not consider himself to be a mere mortal physical body, butknows that he is deathless soul, attains immortality. He gets rid of the fearof death. To treat all living beings with love as one's own self, to keep one'sconduct and character pure and to utilize one's talents for uplifting the poorand down-trodden are godly deeds. This earth becomes blissful as heaven forthose having these virtues.