प्रतिग्रहसमर्थांश्च विद्यासिद्धान्तवादिनः । श्रौतस्मार्तक्रियायुक्तान् परदारपराङ्मुखान्
pratigrahasamarthāṃśca vidyāsiddhāntavādinaḥ | śrautasmārtakriyāyuktān paradāraparāṅmukhān
—yakni para brāhmaṇa yang layak menerima dana, yang mengajarkan ilmu dan siddhānta yang mapan, yang tekun dalam upacara Śrauta dan Smārta, serta berpaling dari istri orang lain.
Mārkaṇḍeya (context continues)
Tirtha: Revā-tīrtha (contextual)
Type: kshetra
Scene: A pilgrim respectfully approaches a group of learned, disciplined brāhmaṇas—some reciting Veda, others teaching siddhānta—symbolizing qualified recipients for sacred gifts.
Charity bears full fruit when offered to worthy recipients—those grounded in learning, ritual discipline, and moral restraint.
Implicitly the Dhanada-tīrtha vrata context; the verse specifies who should be honored/benefited during the observance.
Selecting qualified brāhmaṇas as recipients/honorees—learned, ritually observant (Śrauta-Smārta), and ethically restrained.