These twenty eight names of goddess Lakshmi is given in the twelfth chapter of mahatmya khanda of Tripura rahasya.
These names were sung by indra and other gods standing in the bank of ganga. After they sung this hymn and meditated upon the goddess Lakshmi, having completely surrendered to her, she appeared before them and blessed them. Therefore this hymn is a short and powerful him to chant with devotion to attain the grace of goddess Lakshmi.