जलशायी स्मृतस्तेन नारायण इति श्रुतिः । आप्यतत्त्वं तु तीर्थानि यानि प्रोक्तानि ते मया
jalaśāyī smṛtastena nārāyaṇa iti śrutiḥ | āpyatattvaṃ tu tīrthāni yāni proktāni te mayā
C’est pourquoi on se souvient de Lui comme de « Celui qui repose sur les eaux » ; d’où, dans la Śruti, le nom scripturaire « Nārāyaṇa ». Et les tīrthas que je t’ai exposés sont, en vérité, établis dans l’Āpya-tattva, le principe de l’eau.
Skanda (deduced from section context)
Tirtha: Prabhāsa-kṣetra tīrthas (collective)
Type: kshetra
Listener: Devī (addressed as Deveśi)
Scene: A sacred coastal tīrtha-scape of Prabhāsa with shimmering waters; Nārāyaṇa as Jalāśayī (reclining on Śeṣa) is invoked as the inner essence of all bathing-places; sages point to multiple tīrthas arising from the water-principle.
Water-tīrthas are sanctified by the water-principle itself, and Viṣṇu’s name Nārāyaṇa is linked by śruti to his watery, sustaining nature.
The verse glorifies the entire class of water-principle (āpya) tīrthas previously enumerated within Prabhāsa-kṣetra.
Implicitly supports tīrtha-snāna (bathing) and reverence for water as a sacred medium, though no step-by-step rite is stated.