इतरेतरसंस्पर्धैः क्रियमाणा नृपोत्तमैः । ब्राह्मणैश्च सुरश्रेष्ठ स्वर्गलोकमभीप्सुभिः
itaretarasaṃspardhaiḥ kriyamāṇā nṛpottamaiḥ | brāhmaṇaiśca suraśreṣṭha svargalokamabhīpsubhiḥ
Wahai yang termulia di antara para dewa, laku suci ini dilakukan dalam saling berlomba oleh raja-raja utama dan juga para brāhmaṇa, mereka yang mendambakan alam surga (Svarga).
Bṛhaspati (implied narration to Indra in this adhyāya’s dialogue context)
Type: kshetra
Listener: surāśreṣṭha (addressed: ‘O best of the gods’)
Scene: A gathering of noble kings and learned brāhmaṇas near a sacred precinct; patrons comparing offerings, distributing gifts; priests officiating; an atmosphere of dignified rivalry directed toward ritual excellence.
Pilgrimage and dharmic observances are pursued even by the highest social orders as a direct means to merit and higher worlds.
The verse speaks within the Nāgarakhaṇḍa Tīrthamāhātmya frame; the specific tīrtha is contextual to Adhyāya 27 rather than named in this single line.
No single rite is named here; it introduces a holy undertaking performed for attaining svarga, elaborated in the following verses.