तेनैव हि शरिरेण प्रणतं पुरतः स्थितम् । अद्यप्रभृति संक्रांतौ मकरस्यापरोपि यः
tenaiva hi śarireṇa praṇataṃ purataḥ sthitam | adyaprabhṛti saṃkrāṃtau makarasyāparopi yaḥ
まさにその同じ身をもって、信者は(シヴァ)の御前に立ち、恭しく頭を垂れて礼拝する。今日より後、マカラ・サンクラーンティの日に、ほかの誰であれ(同じく行ずる者は)……
Śiva (continuing statement, completed in next verse)
Tirtha: Kailāsa (implied)
Type: kshetra
Scene: A devotee stands before Śiva, body bowed in praṇāma; the sky suggests a solar transition (saṅkrānti), with ritual calm and heightened sanctity.
Sacred calendrical moments like saṅkrānti are gateways for intensified merit when paired with humble reverence before Śiva.
No specific tīrtha is named; the emphasis is on Makara-saṅkrānti timing and Śiva-darśana.
Observance on Makara-saṅkrānti with reverent approach/prostration before Śiva, leading into the ghee-worship instruction in the next verse.