फाल्गुनान्तचतुर्द्दश्यां सुमहेश्वरसन्निधौ । धर्माण्येतानि सर्वाणि कलां नार्हंति षोडशीम्
phālgunāntacaturddaśyāṃ sumaheśvarasannidhau | dharmāṇyetāni sarvāṇi kalāṃ nārhaṃti ṣoḍaśīm
On the Caturdaśī at the close of Phālguna, in the presence of Sumaheśvara, all these acts of dharma do not equal even one sixteenth part of its merit.
Sūta (Lomaharṣaṇa) extolling a specific vrata at a specific shrine (deduced)
Tirtha: Sumaheśvara (Arbuda-kṣetra)
Type: temple
Listener: Mahārāja (king)
Scene: Before Sumaheśvara’s liṅga, the night of Phālguna-anta Caturdaśī glows with many lamps; pilgrims stand in reverent silence, while a sage proclaims that all other dharmas are but a sixteenth part.
Time (tithi) and place (sannidhi of a specific Śiva) can magnify dharma so greatly that other merits become negligible in comparison.
Sumaheśvara’s sacred presence/shrine within the Arbuda-kṣetra tradition of the Arbuda Khaṇḍa.
Observe the Phālguna-anta Caturdaśī in Sumaheśvara’s presence (implying worship/offerings as described in adjacent verses).