तेनैव हि शरिरेण प्रणतं पुरतः स्थितम् । अद्यप्रभृति संक्रांतौ मकरस्यापरोपि यः
tenaiva hi śarireṇa praṇataṃ purataḥ sthitam | adyaprabhṛti saṃkrāṃtau makarasyāparopi yaḥ
അതേ ശരീരത്തോടെയേ (ഭക്തൻ) നമസ്കരിച്ചു മുന്നിൽ നില്ക്കും. ഇന്നുമുതൽ മകരസംക്രാന്തിദിനത്തിൽ മറ്റാരെങ്കിലും ഇങ്ങനെ ചെയ്താൽ…
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.