इदं पवित्रं खलु पुण्यदं सदा यशस्करं पापहरं परात्परम् । शृणोति भक्त्या पुरुषः स पुण्यभागसुक्षये रुद्रसलोकतां व्रजेत्
idaṃ pavitraṃ khalu puṇyadaṃ sadā yaśaskaraṃ pāpaharaṃ parātparam | śṛṇoti bhaktyā puruṣaḥ sa puṇyabhāgasukṣaye rudrasalokatāṃ vrajet
આ વર્ણન ખરેખર પવિત્ર કરનારું છે—સદા પુણ્યદાયક, યશપ્રદ, પાપહર અને પરાત્પર. જે ભક્તિથી તેને સાંભળે, તે પુણ્યભોગ ક્ષય પામે ત્યારે રુદ્રલોકને પામે છે.
Sūta (Lomaharṣaṇa) (deduced: Māheśvarakhaṇḍa narrative frame)
Listener: a general ‘puruṣa’ (devotee-hearer) implied; addressed community context continues from earlier viprāḥ setting
Scene: A narrator recites a sacred account to a devoted listener; the words are depicted as purifying light rising toward Rudra’s realm, with subtle iconography of Śiva’s world beyond.
Devotional listening (śravaṇa) to tīrtha-māhātmya purifies and leads ultimately to Rudra’s realm.
The phala-śruti pertains to the Koṭitīrtha narrative being recited in this adhyāya.
Śravaṇa—hearing the sacred account with bhakti—is presented as the efficacious practice.