अकामो वा सकामो वा मृतस्तत्र नरेश्वर । देवत्वं प्राप्नुयात्सोऽपि नात्र कार्या विचारणा
akāmo vā sakāmo vā mṛtastatra nareśvara | devatvaṃ prāpnuyātso'pi nātra kāryā vicāraṇā
Ob ohne Verlangen oder voller Verlangen, o Herr der Menschen—wer dort stirbt, erlangt göttlichen Stand; darüber bedarf es keiner weiteren Erwägung.
Śaṅkara (Śiva)
Tirtha: Revā-tīrtha (specific sub-tīrtha not named in excerpt)
Type: ghat
Listener: nareśvara / lord of men (king)
Scene: A sacred riverbank tīrtha on the Revā: a serene ghat with śiva-liṅga shrine, pilgrims offering water and bilva; a departing soul rising as a radiant deva-form above the river, indicating assured devatva.
The sanctity of the place itself is portrayed as powerfully transformative, overriding distinctions of motive.
The same revered Revā Khaṇḍa tīrtha under discussion (linked with Daśāśvamedha) is praised for its death-transcending merit.
No new rite is prescribed; the verse emphasizes the salvific potency of the tīrtha, even at the time of death.