Shloka 183
Dhaumya’s Enumeration of Eastern Tīrthas
Prācī-diś Tīrtha-kathana
अश्वमेधमवाप्रोति पूजयित्वा वृषध्वजम् | श्रीपर्वतपर जाकर वहाँकी नदीके तटपर स्नान करे। वहाँ भगवान् शंकरकी पूजा करके मनुष्यको अश्वमेधयज्ञका फल प्राप्त होता है
aśvamedham avāpnoti pūjayitvā vṛṣadhvajam | śrīparvatapara gatvā tatra nadyāḥ taṭe snānaṃ kuryāt | tatra bhagavantaṃ śaṅkaraṃ pūjayitvā manuṣyo 'śvamedhayajñasya phalaṃ prāpnoti ||
プラースティヤは語った。「牡牛旗の主ヴリシャドヴァジャ（Vṛṣadhvaja）すなわちシヴァを礼拝すれば、アシュヴァメーダ祭（Aśvamedha）に等しい功徳を得る。聖なるシュリーパルヴァタ（Śrīparvata）へ赴き、そこを流れる河の岸で沐浴せよ。そこで主シャンカラ（Śaṅkara）を供養する者は、アシュヴァメーダの果報を得る。」
पुलस्त्य उवाच
Educational Q&A
The verse teaches that wholehearted worship of Śiva at a sacred tīrtha—combined with purifying acts like river-bathing—can confer the same spiritual merit as the grand Aśvamedha sacrifice, highlighting devotion and accessible dharmic practice over expensive ritual display.
Pulastya is describing a tīrtha-observance: one should go to Śrīparvata, bathe at the riverbank there, and worship Śaṅkara; by doing so, the pilgrim gains the fruit traditionally attributed to performing an Aśvamedha.