विधानोक्तद्विजाग्र्याय ये प्रदास्यन्ति भक्तितः । हयं वा कुंजरं वाथ धूर्वहौ सीरसंयुतौ
vidhānoktadvijāgryāya ye pradāsyanti bhaktitaḥ | hayaṃ vā kuṃjaraṃ vātha dhūrvahau sīrasaṃyutau
Mereka yang dengan bhakti memberi kepada brāhmaṇa utama sesuai ketentuan—entah seekor kuda, atau seekor gajah, atau sepasang lembu penarik bajak yang terpasang pada bajak—melakukan sedekah yang amat besar pahalanya.
Deductive: a Purāṇic narrator within Revā-khaṇḍa addressing Yudhiṣṭhira.
Tirtha: Revā-tīrtha (Vidhānokta-dāna)
Type: kshetra
Scene: A donor at a riverside maṭha offers a horse and an elephant in procession; nearby, a pair of plough-oxen with a plough is presented to a venerable brāhmaṇa, with ritual water-pot and fire present.
Dāna becomes especially potent when offered with devotion and in accordance with scriptural injunction to worthy recipients.
The verse is situated in Revā-khaṇḍa (Narmadā region) but focuses on dāna-vidhi rather than a named pilgrimage spot.
Give, as per injunction, valuable gifts (horse/elephant/plough-oxen with plough) to a foremost brāhmaṇa.