श्रीरुद्र उवाच । सर्वेषामपि धर्माणामुत्तमं श्रुतिचोदितम् । रहस्यं सर्वजंतूनां यत्त्रिपुंड्रस्य धारणम्
śrīrudra uvāca | sarveṣāmapi dharmāṇāmuttamaṃ śruticoditam | rahasyaṃ sarvajaṃtūnāṃ yattripuṃḍrasya dhāraṇam
শ্রীরুদ্র বললেন—সমস্ত ধর্মের মধ্যে শ্রেষ্ঠ, শ্রুতি-নির্দেশিত; সকল জীবের জন্য এই গোপন রহস্য—ত্রিপুণ্ড্র ধারণ।
Rudra (Śiva)
Listener: Sanatkumāra (and by extension all beings)
Scene: Rudra speaks authoritatively, proclaiming Tripuṇḍra as the highest dharma; the ash mark is visually emphasized on his forehead and on attentive sages.
Śaiva identity and inner renunciation are upheld through the Tripuṇḍra, presented as a Veda-sanctioned supreme dharma.
No site is named; the verse glorifies a universal Śaiva observance rather than a location.
Wearing the Tripuṇḍra (three ash lines/vibhūti mark) is declared the foremost dharma.