न तेन सदृशं किंचिद्व्यतीपातादिसंक्रमम् । अयने द्वे च न तथा पुण्यात्पुण्यतरं यथा
na tena sadṛśaṃ kiṃcidvyatīpātādisaṃkramam | ayane dve ca na tathā puṇyātpuṇyataraṃ yathā
ব্যতীপাত আদি যিকোনো জ্যোতিষীয় সংক্রমণ, নতুবা দুয়োটা অয়ন (উত্তৰায়ণ-দক্ষিণায়ণ) — একোৱেই ইয়াৰ সমান নহয়; কিয়নো ই সাধাৰণ পুণ্যতকৈও অধিক পুণ্যদায়ক।
Śiva (deduced)
Tirtha: Śaṅkhoddhāra
Type: ghat
Listener: Devī (addressed as ‘Devēśi’)
Scene: A sacred riverbank at Śaṅkhoddhāra with priests indicating an extraordinary parva; celestial markers (sun’s course/solstice symbols) shown as secondary to the tīrtha’s radiance.
Purāṇic dharma often ranks tīrtha-māhātmya above general calendar auspiciousness—place and divine association can surpass even famed saṅkrāntis.
The parvan connected with Śaṅkhoddhāra-tīrtha in the Revā Khaṇḍa.
No specific act is listed here; it establishes the unrivaled auspiciousness of the Śaṅkhoddhāra parvan for subsequent rites like bathing and offerings.