श्रीरुद्र उवाच । सर्वेषामपि धर्माणामुत्तमं श्रुतिचोदितम् । रहस्यं सर्वजंतूनां यत्त्रिपुंड्रस्य धारणम्
śrīrudra uvāca | sarveṣāmapi dharmāṇāmuttamaṃ śruticoditam | rahasyaṃ sarvajaṃtūnāṃ yattripuṃḍrasya dhāraṇam
ശ്രീരുദ്രൻ അരുളിച്ചെയ്തു—സകല ധർമ്മങ്ങളിലുമെല്ലാം ശ്രുതിയാൽ നിർദ്ദേശിക്കപ്പെട്ട ഉത്തമധർമ്മം; സർവ്വജീവികൾക്കും ഗുഹ്യരഹസ്യം—ത്രിപുണ്ഡ്രധാരണം.
Rudra (Śiva)
Listener: Sanatkumāra (and by extension all beings)
Scene: Rudra speaks authoritatively, proclaiming Tripuṇḍra as the highest dharma; the ash mark is visually emphasized on his forehead and on attentive sages.
Śaiva identity and inner renunciation are upheld through the Tripuṇḍra, presented as a Veda-sanctioned supreme dharma.
No site is named; the verse glorifies a universal Śaiva observance rather than a location.
Wearing the Tripuṇḍra (three ash lines/vibhūti mark) is declared the foremost dharma.