परंतपाय विप्रेन्द्रास्तथैव रसस म्भवा । अन्नजा दहनायोक्ता ईश्वराय जलोद्भवा
paraṃtapāya viprendrāstathaiva rasasa mbhavā | annajā dahanāyoktā īśvarāya jalodbhavā
يا أفضلَ البراهمة، وكذلك: تُعطى لِپَرَنْتَپَا بقرةٌ مولودةٌ من الرَّسَة، أي الجوهر الحلو؛ وتُوصَف لِدَهَنَا بقرةٌ مولودةٌ من الحبوب والغذاء؛ وتُقدَّم لإيشڤارا بقرةٌ مولودةٌ من الماء.
Sūta (deduced from adjoining narration style within Tīrthamāhātmya)
Type: kshetra
Listener: vipreन्द्राः (best of brāhmaṇas)
Scene: A ritual courtyard: one cow offered with sweet offerings (rasa), another with sacks of grain (anna), another with water pots (jala) before a Śiva shrine; brāhmaṇas chant blessings.
Dāna becomes spiritually potent when offered with right dedication (saṅkalpa) to divine forms, especially in a sanctified kṣetra.
Hāṭakeśvara-kṣetra, within the Nāgara-khaṇḍa’s Tīrthamāhātmya, connected to the presence of the Ekādaśa Rudras.
Prescribed go-dāna varieties (rasa-born, food-born, water-born) assigned to specific Rudra epithets/forms.