अलक्ष्यमिति वा मत्वा महेशानं महामते । ततः किमर्थ दाशार्हं न स्तौषि पुरुषोत्तमम्
alakṣyamiti vā matvā maheśānaṃ mahāmate | tataḥ kimartha dāśārhaṃ na stauṣi puruṣottamam
Atau, wahai yang berhati agung, bila engkau menganggap Maheśāna tak terjangkau oleh penglihatan, maka mengapa engkau tidak memuji Dāśārha, Puruṣottama, Pribadi Tertinggi?
Lomaharṣaṇa (Sūta) (deduced; Māheśvarakhaṇḍa narrative frame)
Tirtha: Dāśārha/Puruṣottama (Kṛṣṇa-associated sacred network)
Type: kshetra
Listener: Mahāmati (addressed) / Yudhiṣṭhira contextually
Scene: A theological fork: the teacher gestures to an unseen, formless Maheśāna (suggested by empty luminous space) and then to a visible Puruṣottama (Kṛṣṇa/Vāsudeva) icon, urging praise rather than excuses.
If one hesitates to praise the unseen Śiva, one should at least praise the manifest Supreme Lord (Kṛṣṇa/Viṣṇu); devotion should not be withheld.
No tīrtha is identified; the focus is on deity-praise and theological orientation.
Stotra (praise) of Maheśāna and/or Puruṣottama is implied.