p. 244
तदर्थमुक्तं तप एतदिज्या नाभ्यामसौ पुण्यमुपैति विद्वान् ।
In plain words
It is for that end that austerity is laid down, and this sacrifice as well — yet the one who knows does not arrive at merit by these two.
Close to the Sanskrit
For the sake of that, austerity has been declared, and this sacrifice; not by these two does that knowing one attain merit.