एवं यः कुरुते पार्थ रुद्रलोकं स गच्छति । तत्र भुक्त्वाखिलान्भोगाञ्जायते भुवि भूपतिः
evaṃ yaḥ kurute pārtha rudralokaṃ sa gacchati | tatra bhuktvākhilānbhogāñjāyate bhuvi bhūpatiḥ
O Pārtha, wer so handelt, gelangt in Rudras Welt; nachdem er dort alle Freuden genossen hat, wird er auf Erden als König geboren.
Unspecified (addressing ‘Pārtha’ within Revā-khaṇḍa discourse)
Tirtha: Dhautapāpa (context)
Type: tirtha
Listener: Pārtha (Arjuna) addressed
Scene: A two-part tableau: (1) the disciplined pilgrim at the riverbank; (2) ascent to Rudraloka—radiant Rudra realm with Śiva’s presence, then a return scene showing the soul reborn as a crowned king on earth.
Steady observance of dharmic discipline yields exalted post-mortem merit (Rudraloka) and auspicious rebirth.
No particular tīrtha is named here; it is a result-statement (phalaśruti) for the practice described in the surrounding verses.
The verse points to the fruit of practicing the earlier stated niyamas/vrata; it does not add a new ritual act.