यच्चेष्ट्वा बहुभिर्यज्ञैः समाप्तवरदक्षिणैः । गोस्वर्णकोटिदानैश्च तत्फलं स्थापिते शिवे
yacceṣṭvā bahubhiryajñaiḥ samāptavaradakṣiṇaiḥ | gosvarṇakoṭidānaiśca tatphalaṃ sthāpite śive
Quel que soit le mérite acquis par l’accomplissement de nombreux yajñas, achevés avec une dakṣiṇā convenable et excellente, et par le don de crores de vaches et d’or, ce même fruit est obtenu en établissant Śiva.
Brahmā (continuing instruction; narrated by Mārkaṇḍeya)
Tirtha: Revā-tīra Śiva-sthāpana (implied)
Type: ghat
Scene: A contrast tableau: on one side grand yajñas with priests and offerings; on the other, a simple yet radiant Śiva-liṅga being established—shown as equal in spiritual weight.
Devotional consecration of Śiva can equal or surpass the merit of elaborate Vedic sacrifices and large-scale charity.
The implied setting remains Revā/Narmadā tīra, where Śiva-sthāpanā is recommended.
Śiva-sthāpanā (installation/consecration) is prescribed as a high-merit act, comparable to yajña and koṭi-dāna.