क्षयं यान्ति च दानानि यज्ञहोमबलिक्रियाः । न क्षीयते महाराज तत्र तीर्थे तु यत्कृतम्
kṣayaṃ yānti ca dānāni yajñahomabalikriyāḥ | na kṣīyate mahārāja tatra tīrthe tu yatkṛtam
Gaben, Opfer, Feuerdarbringungen und Bali-Riten können in ihrer Frucht schwinden, o großer König; doch was an jenem Tīrtha getan wird, nimmt nicht ab.
Unspecified (deduced: narrator addressing a king — 'mahārāja')
Tirtha: Revā-tīrtha (Someśvara area)
Type: kshetra
Listener: Mahārāja (great king) addressed; also Pāṇḍava context nearby
Scene: A king listens as a sage points to the sacred ghat; above the ghat, a symbolic 'akṣaya' vessel (pūrṇa-kumbha) radiates steady light, while fading ritual flames elsewhere contrast with the undying glow at the tīrtha.
Place sanctity can make religious actions ‘imperishable’ in merit, highlighting tīrtha as a multiplier and preserver of dharma.
The particular Revā/Narmadā tīrtha praised throughout Adhyāya 142, described as granting akṣaya (non-decreasing) merit.
General tīrtha-karma: dāna, yajña, homa, and bali rites—emphasizing their imperishable result when performed there.