यस्तु श्रावयते श्राद्धे पठेत्पितृपरायणः । अक्षयं जायते पुण्यमित्येवं शङ्करोऽब्रवीत्
yastu śrāvayate śrāddhe paṭhetpitṛparāyaṇaḥ | akṣayaṃ jāyate puṇyamityevaṃ śaṅkaro'bravīt
Mais celui qui, voué aux Pitṛs, le fait entendre lors d’un śrāddha ou le récite, voit naître un mérite impérissable. Ainsi parla Śaṅkara (Śiva).
Mārkaṇḍeya (quoting Śaṅkara/Śiva)
Tirtha: Revā (Narmadā) tīrtha-māhātmya (śrāddha-śravaṇa phala)
Type: kshetra
Listener: A king (addressed as rājendra/nṛpottama in adjacent verses)
Scene: A śrāddha setting: a householder offers piṇḍa and water to Pitṛs while a learned reciter chants the tīrtha-māhātmya; Śiva’s presence is implied as a blessing above.
Acts done with pitṛ-bhakti—especially sacred recitation and listening during śrāddha—generate enduring (akṣaya) merit.
The tīrtha-māhātmya under discussion in Revā Khaṇḍa; the verse highlights its use within śrāddha.
During śrāddha, arrange śravaṇa (having it recited/heard) and/or perform pāṭha (recitation) with devotion to the Pitṛs.