हीनवर्णात्मवृत्तिश्च वैद्यो धर्मध्वजी च यः । यश्च शास्त्रमतिक्रम्य स्वेच्छयैवाहरेत्करम्
hīnavarṇātmavṛttiśca vaidyo dharmadhvajī ca yaḥ | yaśca śāstramatikramya svecchayaivāharetkaram
Orang yang mencari nafkah dengan pekerjaan golongan rendah; tabib yang bertindak tanpa kendali dharma; si munafik yang menjadikan agama sebagai panji; dan dia yang melampaui śāstra lalu memungut pajak semata menurut kehendaknya—mereka semua dicela di sini sebagai pelanggar tatanan kebenaran.
Lomaharṣaṇa (Sūta), deduced from Māheśvara-khaṇḍa narrative convention
Scene: A hypocritical ascetic-like figure with religious banner taking bribes; a physician ignoring dharma; a tax-collector seizing goods without warrant; a śāstra manuscript shown as the violated standard.
Outward displays of piety without righteousness are condemned, and rulers must act within śāstric limits—especially in taxation.
No tīrtha is mentioned; this is an ethical/governance teaching.
None; the verse addresses śāstra-guided conduct and just taxation rather than ritual practice.