शक्या गणयितुं प्राज्ञैस्तदीयं सुकृतं न तु । ईदृशैः सुकृतैरेष तेनैव वपुषा नृपः
śakyā gaṇayituṃ prājñaistadīyaṃ sukṛtaṃ na tu | īdṛśaiḥ sukṛtaireṣa tenaiva vapuṣā nṛpaḥ
The wise may count many things, yet they cannot measure the extent of his meritorious deeds. By such extraordinary merits, that king attained the divine state in that very same body.
Narrator (Sūta/Lomaharṣaṇa-context within Māheśvarakhaṇḍa)
Listener: Kuru listener implied
Scene: Sages attempting to ‘count’ merit symbolically—scrolls, beads, or tally marks—then stopping in awe as the king’s body becomes radiant, subtly transforming into a divine form without death.
Merit earned through dharmic action can become immeasurable and can elevate a person to divine realms—even without abandoning the body.
No single tīrtha is named in this verse; the emphasis is on the greatness of accumulated sukṛta within the Kaumārikākhaṇḍa narrative.
None explicitly; the verse praises the fruit (phala) of great merit rather than prescribing a specific rite.