सर्वेषामेव रत्नानां काञ्चनं रत्नमुत्तमम् । अग्नितेजःसमुद्भूतं तेन तत्परमं भुवि
sarveṣāmeva ratnānāṃ kāñcanaṃ ratnamuttamam | agnitejaḥsamudbhūtaṃ tena tatparamaṃ bhuvi
Entre todas las gemas preciosas, el oro es la joya suprema. Nacido del resplandor del fuego, es por lo tanto lo más excelso en la tierra.
Mārkaṇḍeya (deduced)
Listener: Mahīpati (king)
Scene: A symbolic tableau: gold emerging from a stylized fire-flame, radiating purity; Mārkaṇḍeya explains to the king with a gesture toward the flame and a gold ornament.
The worth of a gift is also measured by its purity and excellence; gold is upheld as a supreme charitable offering.
The verse supports the tīrtha-context of Revā-khaṇḍa by explaining why gold-dāna at such a place is especially meritorious.
No new ritual is added here; it provides the theological rationale for offering gold as dāna.