तद्वोऽहं कीर्तयिष्यामि नमस्कृत्य द्विजोतमाः । तस्मै देवाधिदेवाय निर्गुणाय गुणात्मने
tadvo'haṃ kīrtayiṣyāmi namaskṛtya dvijotamāḥ | tasmai devādhidevāya nirguṇāya guṇātmane
O ihr Besten unter den Zweifachgeborenen, nachdem ich mich ehrfürchtig verneigt habe, will ich es euch nun darlegen—zum Lob jenes Gottes über allen Göttern, der jenseits der Guṇas (nirguṇa) ist und doch ihr Wesen in sich trägt.
Narrator of the Tīrthamāhātmya (contextual Purāṇic narrator addressing dvijas)
Listener: dvijottamāḥ (explicit)
Scene: The narrator bows to the supreme Devādhideva and begins a reverent stotra-like recounting; dvijottamas listen attentively, hands folded, as the theological frame is set.
The Purāṇas harmonize transcendence and immanence: the Supreme is beyond attributes yet also present as the source of all manifested qualities.
This is an invocatory/theological verse; it does not name a particular tīrtha in the line itself.
Namaskāra (reverential salutation) as the proper beginning before sacred narration and teaching.