प्रशंसा दानधर्मस्य ऋषिशृङ्गानुभावनम् । स्वर्गतिं दीर्घतपसो भानुमत्यास्तथेङ्गितम्
praśaṃsā dānadharmasya ṛṣiśṛṅgānubhāvanam | svargatiṃ dīrghatapaso bhānumatyāstatheṅgitam
Hier wird das Dharma der Freigebigkeit gepriesen; die geistige Macht des Ṛṣiśṛṅga wird geschildert; das Himmelsziel, das durch lange Askese erlangt wird; und ebenso die Begebenheit um Bhānumatī.
Sūta (Lomaharṣaṇa) (deduced)
Scene: A didactic montage: sages extolling dāna; Ṛṣiśṛṅga radiant with tapas; a devotee (Bhānumatī) receiving a boon; celestial ascent imagery indicating svarga-gati.
Dāna and tapas are celebrated as twin pillars of Purāṇic dharma, yielding spiritual power and higher attainments.
No single tīrtha is named; the verse lists themes and exemplars used to glorify the Śūlabheda-associated māhātmya.
It implicitly commends dāna (charity) and tapas (austerity) as dhārmic practices, without specifying a particular vrata.