संवत्सरकृतात्पुण्यात्स बहिर्भवति श्रुतिः । तस्मात्सर्वप्रयत्नेन तीर्थं सर्वगुणान्वितम्
saṃvatsarakṛtātpuṇyātsa bahirbhavati śrutiḥ | tasmātsarvaprayatnena tīrthaṃ sarvaguṇānvitam
«وتقضي الشريعةُ المسموعةُ في التقليد أنّه يُحرَم ثمرةَ البرّ الذي جُمع في سنة. فلذلك، بكلّ جهد، ينبغي طلبُ تيرثا جامعةٍ لكلّ الخصال المباركة».
Narrative voice continuing the king–Brahmin consultation (contextual)
Tirtha: Sarva-guṇānvita tīrtha (unspecified)
Type: kshetra
Scene: A didactic moment: the king cites tradition—without proper Kārttika tīrtha practice one is ‘outside’ the year’s merit; he urges maximum effort to reach a perfect tīrtha.
Merit is safeguarded and completed by aligning one’s vows with tīrtha-dharma—seeking holy places and performing prescribed acts with diligence.
A general exhortation to go to a ‘sarva-guṇānvita’ tīrtha; the narrative soon identifies Bhāreśvara on the Revā’s northern bank.
A strong recommendation to undertake tīrtha-yātrā (pilgrimage) with full effort as part of religious observance.