यत्र गौर्दृश्यते राजन् सर्वतीर्थानि तत्र हि । तत्र पर्व विजानीयान्नात्र कार्या विचारणा
yatra gaurdṛśyate rājan sarvatīrthāni tatra hi | tatra parva vijānīyānnātra kāryā vicāraṇā
حيثما تُرى البقرة، أيها الملك، فهناك حقًّا تحضر جميع التيـرثات المقدّسة. فاعلم ذلك الموضع «بارفا»؛ عبادةٌ ومناسبةٌ مقدّسة، ولا حاجة إلى مزيد من التروّي.
Narrator addressing the King (explicit: rājan)
Type: kshetra
Listener: Rājā (contextually Uttānapāda in adjacent verses)
Scene: A king is instructed by Īśvara/Śiva: wherever a cow is seen, that spot shines as a confluence of all sacred fords; the landscape suggests a riverbank hermitage with grazing cows and pilgrims pausing in reverence.
The cow is a mobile embodiment of sacredness; reverence to her is treated as contact with all tīrthas.
Not a single named site; the verse universalizes tīrtha-presence wherever the cow is honored.
Treat the place of encountering a cow as a parva-worthy sacred moment, implying reverence and auspicious conduct.