अध उर्व्यां तथोर्ध्वं खे पुण्यापुण्यधनश्रियः ।नरामरकिराटानां यत्रान्तः क्रयविक्रयौ
In plain words
below on the earth, and likewise above in the sky, where within it goes on the buying and selling of the merchants, men and gods, whose wealth and fortune are merit and demerit —