तत्र तीर्थे मृतानां तु नराणां भावितात्मनाम् । अनिवर्तिका गती राजन्रुद्रलोकादसंशयम्
tatra tīrthe mṛtānāṃ tu narāṇāṃ bhāvitātmanām | anivartikā gatī rājanrudralokādasaṃśayam
أيها الملك، بالنسبة لأولئك المنضبطين والمطهرين في عقولهم الذين يموتون في ذلك المعبر المقدس، فإن مسارهم لا رجعة فيه، وبلا شك يبلغون عالم رودرا.
Śrī Mārkaṇḍeya (deduced from immediate context of Revā Khaṇḍa narration)
Tirtha: Paitāmaha-tīrtha (contextual)
Type: ghat
Listener: King (rājan explicitly addressed)
Scene: A serene final moment on a riverbank: an aged ascetic/pilgrim lies facing the river and a Śiva emblem; subtle divine attendants guide the departing soul upward toward a luminous Rudraloka.
A life of inner cultivation gains its consummation at a tīrtha: death there is portrayed as leading to a non-returning Śaiva liberation-like destiny (Rudraloka).
A particular tīrtha within the Revā Khaṇḍa (Narmadā sacred geography) being discussed immediately prior to this verse.
No explicit rite is prescribed here; the verse emphasizes the spiritual qualification (bhāvitātman) and the salvific power of the tīrtha.