सद्य एव विनश्यंति त्रिपुंड्रस्य च धारणात् । शिवद्रव्यापहरणं शिवनिंदा च कुत्रचित्
sadya eva vinaśyaṃti tripuṃḍrasya ca dhāraṇāt | śivadravyāpaharaṇaṃ śivaniṃdā ca kutracit
By the mere wearing of the Tripuṇḍra, such sins are destroyed at once—such as the theft of Śiva’s property and, in some cases, even contempt spoken against Śiva.
Unknown (contextual narrator within Brahmottara-khaṇḍa; likely a Purāṇic narrator addressing a listener)
Scene: A devotee applies three horizontal ash lines on the forehead; behind him a subtle vision of Śiva’s grace consuming dark smoke-like sins labeled ‘theft of Śiva’s property’ and ‘Śiva-nindā’.
Shaiva marks like the Tripuṇḍra are praised as powerful aids for purification and turning the devotee toward Śiva-bhakti.
No single tīrtha is specified in this verse; it glorifies a Shaiva practice (Tripuṇḍra-dhāraṇa) rather than a location.
The prescription is to wear the Tripuṇḍra (three lines, traditionally of vibhūti/holy ash) as a Shaiva devotional observance.