गयादिपितृतीर्थानि प्रभासाद्यानि यानि च । स्थानानि यानि पुण्यानि ग्रामाश्च निवसंति वै
gayādipitṛtīrthāni prabhāsādyāni yāni ca | sthānāni yāni puṇyāni grāmāśca nivasaṃti vai
The Pitṛ‑tīrthas beginning with Gayā, and the holy places beginning with Prabhāsa—whatever sacred stations and sanctified villages there are—truly, all abide here.
Sūta (Lomaharṣaṇa) to the sages (deduced)
Tirtha: Dvārakā (as sarva-tīrtha-sannidhāna)
Type: kshetra
Listener: Daitya interlocutor (addressed as ‘daitya-śārdūla’ in adjacent verses)
Scene: A panoramic sacred map-vision: Gayā, Prabhāsa, and innumerable tīrthas and ‘puṇya-grāmas’ symbolically converging into Dvārakā’s sacred precincts, with pilgrims arriving from all directions.
A supreme tīrtha is praised as a convergence-point where the merits of many famed sacred sites are accessible.
Dvārakā (context) is glorified through comparison with Gayā (Pitṛ-tīrtha) and Prabhāsa (major Prabhāsa-kṣetra tīrtha).
Indirectly supports Pitṛ-rites (tarpaṇa/śrāddha) by mentioning Pitṛ-tīrthas, but no step-by-step ritual is specified.