यमहास्यस्य चाख्यानमिदं शृण्वन्ति ये नराः । तेऽपि पापविनिर्मुक्ता न पश्यन्ति यमालयम्
yamahāsyasya cākhyānamidaṃ śṛṇvanti ye narāḥ | te'pi pāpavinirmuktā na paśyanti yamālayam
Quienes escuchan este relato de la «risa de Yama», ellos también, libres de pecado, no contemplan la morada de Yama.
Narrator within the Revā Khaṇḍa context (deductive attribution: Mārkaṇḍeya to Yudhiṣṭhira)
Tirtha: Yama-hāsya-ākhyāna (episode-title; tīrtha not explicitly named here)
Type: kshetra
Scene: A circle of listeners sits around a narrator reciting the ‘Yama’s laughter’ account; above them, a symbolic gate to Yama’s abode remains unseen/closed, while a purifying light surrounds the audience.
Sacred listening (śravaṇa) is itself a purifying discipline; hearing dharmic māhātmya narratives dissolves sin and removes fear of Yama.
The verse emphasizes narrative merit; the tīrtha context is the Revā Khaṇḍa’s sacred geography, wherein such accounts are tied to place-based holiness.
Śravaṇa—devout listening to the sacred account—is the explicit practice and is said to yield sin-removal.