हीनवर्णात्मवृत्तिश्च वैद्यो धर्मध्वजी च यः । यश्च शास्त्रमतिक्रम्य स्वेच्छयैवाहरेत्करम्
hīnavarṇātmavṛttiśca vaidyo dharmadhvajī ca yaḥ | yaśca śāstramatikramya svecchayaivāharetkaram
जो नीच वर्ण की वृत्ति से जीविका चलाता है; (धर्ममर्यादा रहित) वैद्य; धर्म को ध्वज बनाकर दिखावा करने वाला पाखंडी; और जो शास्त्रों का उल्लंघन कर अपनी इच्छा से कर वसूलता है—ऐसे लोग यहाँ धर्म‑मर्यादा भंग करने वाले कहे गए हैं।
Lomaharṣaṇa (Sūta), deduced from Māheśvara-khaṇḍa narrative convention
Scene: A hypocritical ascetic-like figure with religious banner taking bribes; a physician ignoring dharma; a tax-collector seizing goods without warrant; a śāstra manuscript shown as the violated standard.
Outward displays of piety without righteousness are condemned, and rulers must act within śāstric limits—especially in taxation.
No tīrtha is mentioned; this is an ethical/governance teaching.
None; the verse addresses śāstra-guided conduct and just taxation rather than ritual practice.