अतिरान्त्रफलं तस्य अन्ते रुद्रत्वमाप्नुयात् । गुणान्विताय विप्राय कपिलां तत्र भारत
atirāntraphalaṃ tasya ante rudratvamāpnuyāt | guṇānvitāya viprāya kapilāṃ tatra bhārata
Baginya pahala menjadi amat besar; pada akhirnya ia mencapai hakikat Rudra (bersatu dengan Rudra). Dan di sana, wahai Bhārata, hendaknya dipersembahkan sedekah seekor sapi kapilā (berwarna cokelat kemerahan) kepada brāhmaṇa yang berbudi dan berkeutamaan.
Narrator addressing Bhārata (listener implied)
Tirtha: Piṅgaleśvara
Type: kshetra
Listener: Bhārata/bhūpa (king)
Scene: At Piṅgaleśvara, a devotee completes the vow and offers a tawny cow to a virtuous brāhmaṇa; the liṅga stands as witness, suggesting the devotee’s ascent toward Rudra-nature.
Highest spiritual attainment is paired with generosity—vrata and inner restraint culminate in dāna and Rudra-oriented liberation.
The Piṅgaleśvara sacred place within the Revā Khaṇḍa, where the vrata and dāna are recommended.
Go-dāna: gifting a kapilā (tawny cow) to a virtuous brāhmaṇa, alongside the site-based vow.