यत्र गौर्दृश्यते राजन् सर्वतीर्थानि तत्र हि । तत्र पर्व विजानीयान्नात्र कार्या विचारणा
yatra gaurdṛśyate rājan sarvatīrthāni tatra hi | tatra parva vijānīyānnātra kāryā vicāraṇā
ഹേ രാജാവേ, എവിടെ ഗാവ് ദൃശ്യമാകുന്നുവോ അവിടെയേ നിശ്ചയമായി സർവ്വ തീർത്ഥങ്ങളുടെയും സന്നിധി ഉണ്ടാകുന്നു. ആ സ്ഥലത്തെ പർവ്വമായി അറിയുക; ഇവിടെ കൂടുതൽ വിചാരം വേണ്ട॥
Narrator addressing the King (explicit: rājan)
Type: kshetra
Listener: Rājā (contextually Uttānapāda in adjacent verses)
Scene: A king is instructed by Īśvara/Śiva: wherever a cow is seen, that spot shines as a confluence of all sacred fords; the landscape suggests a riverbank hermitage with grazing cows and pilgrims pausing in reverence.
The cow is a mobile embodiment of sacredness; reverence to her is treated as contact with all tīrthas.
Not a single named site; the verse universalizes tīrtha-presence wherever the cow is honored.
Treat the place of encountering a cow as a parva-worthy sacred moment, implying reverence and auspicious conduct.