यश्च तं पितरं रुद्रं त्यक्त्वा मातरमं बिकाम् । वर्ततेऽसौ स्वपितरं त्यक्तोदपितृपिंडकः । यस्य रुद्रस्य माहात्म्यं शतरूद्रीयमुत्तमम्
yaśca taṃ pitaraṃ rudraṃ tyaktvā mātaramaṃ bikām | vartate'sau svapitaraṃ tyaktodapitṛpiṃḍakaḥ | yasya rudrasya māhātmyaṃ śatarūdrīyamuttamam
Barangsiapa meninggalkan Rudra, Sang Bapa, dan Ambikā, Sang Ibu, ia hidup bagaikan telah menanggalkan ayahnya sendiri, dan tidak mempersembahkan piṇḍa bagi para leluhur. Kemuliaan Rudra itu dipuji oleh Śatarudrīya yang utama.
Lomaharṣaṇa (Sūta) (deduced from Māheśvara-khaṇḍa narration context)
Scene: A didactic scene: a sage/narrator warns devotees that abandoning Rudra and Ambikā is like becoming ‘fatherless’ and neglecting ancestral offerings; in the background, a Vedic recitation of Śatarudrīya is implied with ritual implements (kuśa, water-pot).
Rejecting Rudra and Ambikā is portrayed as severing oneself from one’s very spiritual lineage; Śiva-bhakti is aligned with Vedic authority (Śatarudrīya).
No tīrtha is specified; the verse emphasizes theological and dharmic legitimacy of Rudra worship.
It alludes to pitṛ-tarpaṇa/piṇḍa offerings as a dharmic duty, using it as an analogy for neglecting Śiva.