एतद्वै परमं तपो यद्व्याहितस्तप्यते ।परमं हैव लोकं जयति य एवं वेद ।एतद्वै परमं तपो यं प्रेतमरण्यं हरन्ति ।परमं हैव लोकं जयति य एवं वेद ।एतद्वै परमं तपो यं प्रेतमग्नावभ्यादधति ।परमं हैव लोकं जयति य एवं वेद ॥५,११.१ ॥
In plain words
This is the highest austerity, when a man lies ill and suffers. He who knows this wins the highest world. This is the highest austerity, when a dead man is carried to the forest. He who knows this wins the highest world. This is the highest austerity, when a dead man is laid upon the fire. He who knows this wins the highest world.