तत्र ये पापकर्तारस्तेषां शास्ता त्वमेव हि । शुभाशुभं न तत्कर्म चित्रगुप्तो लिखिष्यति
tatra ye pāpakartārasteṣāṃ śāstā tvameva hi | śubhāśubhaṃ na tatkarma citragupto likhiṣyati
នៅទីនោះ អ្នកណាធ្វើបាប ក៏មានតែអ្នកប៉ុណ្ណោះជាអ្នកដាក់ទណ្ឌកម្ម; ហើយក្នុងធាមនោះ ចិត្រគុប្ត មិនកត់ត្រាកម្មនោះថាល្អ ឬអាក្រក់ឡើយ។
Śiva (deduced)
Tirtha: Kāśī (Avimukta)
Type: kshetra
Listener: Kālarāja / Yama
Scene: A symbolic scene: Citragupta closes his ledger outside Kāśī’s boundary while Yama stands at the city gate as sole adjudicator; Kāśī glows within, suggesting a different law of grace and discipline.
Kāśī is portrayed as a unique sacred realm where Bhairava administers discipline and karmic accounting is treated as exceptional.
Kāśī, described as operating under Bhairava’s direct governance.
None explicitly; the verse concerns the moral-judicial order (śāsana) within Kāśī.