गोघ्नश्चैव कृतघ्नश्च सुरापो गुरुत ल्पगः । ब्रह्महा हेमहारी च ह्यथवा वृषलीपतिः
goghnaścaiva kṛtaghnaśca surāpo guruta lpagaḥ | brahmahā hemahārī ca hyathavā vṛṣalīpatiḥ
Même un tueur de vache, un ingrat, un buveur d’alcool, celui qui profane le lit du maître, un meurtrier de brāhmaṇa, un voleur d’or—ou celui qui fréquente les déchus—est purifié par cette récitation.
Dharma-rāja (Yama) (deduced: continuation of the phalaśruti about the forty names)
Tirtha: Dharmāraṇya
Type: kshetra
Listener: Practitioner/audience
Scene: A group of remorseful sinners—cow-slayer, drunkard, betrayer of guru, gold-thief—stand at a shrine threshold; a priest/devotee teaches them the forty names; as they chant, dark stains (symbolic pāpa) dissolve into light around a Śiva-liṅga.
The Purāṇic emphasis is that sincere devotion and sacred-name practice can purify even severe moral transgressions.
No single tirtha is named in this verse; the teaching appears within the Dharmāraṇya narrative framework.
Implicitly, recitation/hearing of the stated divine names functions as a prāyaścitta (expiatory) practice.