तत्पुण्यं प्राप्यते विप्राः कोटितीर्थे न संशयः
tatpuṇyaṃ prāpyate viprāḥ koṭitīrthe na saṃśayaḥ
ذلك الثواب بعينه يُنال في كوṭيتيرثا، أيها البراهمة—لا ريب في ذلك.
Sūta (Lomaharṣaṇa) (deduced: Māheśvarakhaṇḍa narrative frame)
Tirtha: Koṭitīrtha
Type: ghat
Listener: brāhmaṇas (viprāḥ)
Scene: A serene riverside/ghāṭa at Koṭitīrtha where brāhmaṇas listen as the speaker declares the certainty of merit; pilgrims approach with offerings and water-vessels.
A single divinely praised tīrtha can bestow the cumulative merit of many difficult religious acts.
Koṭitīrtha.
The verse itself is a phala-śruti (promise of results), affirming attainment of merit by approaching/observing Koṭitīrtha.