एतामेव प्रशंसंति लोके ब्रह्मादयः सुराः । मुनयश्च वशिष्ठाद्या माघेऽसितचतुर्दशीम्
etāmeva praśaṃsaṃti loke brahmādayaḥ surāḥ | munayaśca vaśiṣṭhādyā māghe'sitacaturdaśīm
মাঘ মাসের কৃষ্ণপক্ষের চতুর্দশীকেই লোকসমূহে ব্রহ্মা প্রমুখ দেবগণ প্রশংসা করেন, এবং বশিষ্ঠ প্রমুখ মুনিরাও করেন।
Deductive: Purāṇic narrator within Brahmottarakhaṇḍa (likely Sūta-style narration to sages)
Type: kshetra
Scene: A celestial assembly: Brahmā, devas, and ṛṣis headed by Vasiṣṭha extol the Māgha kṛṣṇa caturdaśī; below, a human devotee prepares for vrata, linking heaven and earth through praise.
Scriptural authority is reinforced: devas and great ṛṣis endorse the sanctity of this tithi.
No physical tīrtha is specified; the verse glorifies a calendrical sacred observance.
Observe Māgha kṛṣṇa caturdaśī as a specially praised holy day (commonly for Śiva worship).