गन्धर्वाप्सरसो नागाः खुराग्रेषु व्यवस्थिताः । पृथिव्यां सागरान्तायां यानि तीर्थानि भारत । तानि सर्वाणि जानीयाद्गौर्गव्यं तेन पावनम्
gandharvāpsaraso nāgāḥ khurāgreṣu vyavasthitāḥ | pṛthivyāṃ sāgarāntāyāṃ yāni tīrthāni bhārata | tāni sarvāṇi jānīyādgaurgavyaṃ tena pāvanam
Gandharva, Apsaras, dan Nāga berdiam pada ujung-ujung kuku (teracak)nya. Wahai Bhārata, semua tīrtha yang ada di bumi hingga berbatas samudra, ketahuilah semuanya hadir dalam diri sapi; maka segala yang berasal dari sapi adalah penyuci.
Śrī Mārkaṇḍeya (deduced from nearby dialogue context)
Tirtha: Go (as sarva-tīrtha-ādhāra)
Type: kshetra
Listener: Yudhiṣṭhira (Bhārata)
Scene: A majestic cow stands with luminous hoof-tips where Gandharvas, Apsarases, and Nāgas appear as tiny divine beings; around her, miniature icons of famous tirthas encircle the earth, implying their presence within her.
Sacred geography culminates in a portable sanctity: the cow is portrayed as containing all tīrthas, making service to her a concentrated form of merit.
All tīrthas collectively are invoked; the verse universalizes pilgrimage-merit through Gau-māhātmya.
An implied endorsement of using and honoring gavya (cow-derived substances) as purifying, grounded in their tīrtha-equivalence.