सर्वषामेव पात्राणां शिवभक्तो यथा वरः । तथा सर्वेषु तीर्थेषु गंगातीर्थं विशिष्यते
sarvaṣāmeva pātrāṇāṃ śivabhakto yathā varaḥ | tathā sarveṣu tīrtheṣu gaṃgātīrthaṃ viśiṣyate
Sebagaimana seorang bhakta Śiva adalah yang terbaik di antara semua penerima yang layak, demikian pula di antara semua tīrtha, tīrtha Gaṅgā tampil istimewa sebagai yang paling utama.
Skanda
Śiva-bhakti is exalted as the highest spiritual worth, and the Gaṅgā is exalted as the foremost tīrtha.
Gaṅgā-tīrtha—especially in Kāśī—explicitly declared superior among all tīrthas.
Implicitly supports dāna and tīrtha-sevā: recognizing the best ‘pātra’ (Śiva-bhakta) and the best tīrtha (Gaṅgā) for dharmic acts.