अक्रूरेश्वरतीर्थे च सार्धं तीर्थशतं स्थितम् । विमलेश्वरतीर्थे तु रेवासागरसङ्गमे । दशायुतानि तीर्थानां साधिकान्यब्रवीन्मुनिः
akrūreśvaratīrthe ca sārdhaṃ tīrthaśataṃ sthitam | vimaleśvaratīrthe tu revāsāgarasaṅgame | daśāyutāni tīrthānāṃ sādhikānyabravīnmuniḥ
അക്രൂരേശ്വര തീർത്ഥത്തിൽ നൂറമ്പത് തീർത്ഥങ്ങൾ സ്ഥിതമാണ്. എന്നാൽ രേവാ-സാഗര സംഗമത്തിലെ വിമലേശ്വര തീർത്ഥത്തിൽ പത്തായിരം തീർത്ഥങ്ങൾ, അതിലും അധികം, ഉണ്ടെന്ന് മുനി പ്രസ്താവിച്ചു.
Bhārgava (implied) / ‘the sage’ (muni) as stated
Tirtha: Akrūreśvara-tīrtha; Vimaleśvara-tīrtha (Revā–Sāgara-saṅgama)
Type: sangam
Listener: sages/brāhmaṇas in frame narrative
Scene: A dramatic estuary where the Revā’s waters meet the sea; two prominent Śiva shrines—Akrūreśvara inland on the bank and Vimaleśvara near the confluence—surrounded by countless small tīrtha markers; pilgrims bathe as waves and river currents mingle.
Certain nodes—especially river–ocean confluences—are portrayed as exceptionally potent sacred geographies with multiplied tīrtha-presence.
Akrūreśvara-tīrtha and especially Vimaleśvara-tīrtha at the Revā–ocean confluence.
No explicit rite is given; the verse functions as a tīrtha-mahātmyic enumeration encouraging pilgrimage and worship.