एतामेव प्रशंसंति लोके ब्रह्मादयः सुराः । मुनयश्च वशिष्ठाद्या माघेऽसितचतुर्दशीम्
etāmeva praśaṃsaṃti loke brahmādayaḥ surāḥ | munayaśca vaśiṣṭhādyā māghe'sitacaturdaśīm
It is this very Caturdaśī of the dark fortnight of Māgha that the gods, beginning with Brahmā, praise throughout the worlds, and the sages too—Vasiṣṭha and the rest.
Deductive: Purāṇic narrator within Brahmottarakhaṇḍa (likely Sūta-style narration to sages)
Type: kshetra
Scene: A celestial assembly: Brahmā, devas, and ṛṣis headed by Vasiṣṭha extol the Māgha kṛṣṇa caturdaśī; below, a human devotee prepares for vrata, linking heaven and earth through praise.
Scriptural authority is reinforced: devas and great ṛṣis endorse the sanctity of this tithi.
No physical tīrtha is specified; the verse glorifies a calendrical sacred observance.
Observe Māgha kṛṣṇa caturdaśī as a specially praised holy day (commonly for Śiva worship).