सर्वतीर्थान्तरस्थानं तथार्णवमहीजले । सर्वभूतमयो यद्वत्र्यंबकः परिकीर्त्यते
sarvatīrthāntarasthānaṃ tathārṇavamahījale | sarvabhūtamayo yadvatryaṃbakaḥ parikīrtyate
So too, within the waters of ocean and earth abides the seat of all tīrthas—just as Tryambaka (Śiva) is praised as being constituted of all beings.
Śakra (Indra) and the Devas (within Sūta’s narration)
Tirtha: Mahī–Sāgara Saṅgama (implied as the focal ‘all-tīrtha’ water)
Type: sangam
Scene: A vast confluence scene dissolves into a cosmic vision: countless tīrthas symbolically flowing into one body of water; above, Tryambaka appears as a serene, all-pervading presence with beings emerging as facets of his form.
The divine is all-pervading: as Śiva is ‘made of all beings,’ sacred waters can symbolically gather the merit of all tīrthas.
The verse glorifies sacred waters in a universal sense (ocean-and-earth waters) and the sarva-tīrtha principle, within the Mahī-bank narrative.
It supports abhiṣeka using sanctified waters understood to contain the potency of all tīrthas.