अश्वमेधसहस्रैस्तु कृतैस्तु भूरिदक्षिणैः । तत्फलं समवाप्नोति श्रोता श्रावयिता नरः
aśvamedhasahasraistu kṛtaistu bhūridakṣiṇaiḥ | tatphalaṃ samavāpnoti śrotā śrāvayitā naraḥ
L’auditeur—et celui qui en fait faire la récitation—obtient ce même fruit, comme si mille sacrifices Aśvamedha avaient été accomplis avec d’abondantes dakṣiṇā aux prêtres.
Unspecified (narrator addressing a king)
Tirtha: Deva-majjānaka (māhātmya-śravaṇa)
Type: kshetra
Listener: King (nṛpa/bhūpati) and by extension future audience
Scene: A public recitation scene: a reciter (paurāṇika) reads the māhātmya to gathered listeners; a patron offers dakṣiṇā, symbolically equating the act to a thousand Aśvamedhas.
Hearing and promoting sacred narration is elevated as a powerful dharmic act, comparable to major Vedic sacrifices.
The verse continues the Deva-majjānaka/Dharmāraṇya māhātmya context, though no new site-name appears here.
Śravaṇa (listening) and śrāvaṇa (sponsoring/arranging recitation) are praised as yielding great sacrificial merit.