Shiva Purana

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कार्यलक्ष्म्या महाभोगिरक्षां कृत्वाऽधितिष्ठति । तदूर्ध्वगाश्च शुच्यंतां लोकाष्टाविंशतिः स्थिताः ६१ ।

sanskrit

By performing the ritual with the Lakṣmī of action (a form of auspicious effort), and after securing protection, one should remain firmly established. Above them, twenty-eight regions exist, which are sacred and pure.

english translation

kAryalakSmyA mahAbhogirakSAM kRtvA'dhitiSThati | tadUrdhvagAzca zucyaMtAM lokASTAviMzatiH sthitAH 61 |

hk transliteration by Sanscript