नास्ति गंगासमं तीर्थं नास्ति देवो हरोपमः । शिवरात्रेः परं नास्ति तपः सत्यं मयोदितम्
nāsti gaṃgāsamaṃ tīrthaṃ nāsti devo haropamaḥ | śivarātreḥ paraṃ nāsti tapaḥ satyaṃ mayoditam
ഗംഗയ്ക്ക് സമമായ തീർത്ഥമില്ല, ഹരൻ (ശിവൻ) സമമായ ദേവനില്ല। ശിവരാത്രിയേക്കാൾ പരം തപസ്സില്ല—ഇത് ഞാൻ പ്രസ്താവിച്ച സത്യം।
Narrative voice within the Māhātmya (contextual; not explicit in this verse)
Tirtha: Gaṅgā
Type: river
Listener: King (implied in the unit)
Scene: A grand triptych-like vision: the flowing Gaṅgā, the majestic form of Hara, and devotees observing Śivarātri with lamps and vigil—presented as three peaks of sanctity.
Purāṇic dharma ranks sacred geography (Gaṅgā), divine refuge (Śiva), and sacred time/vrata (Śivarātri) as unsurpassed means to merit and liberation.
Gaṅgā is explicitly praised as the unsurpassed tīrtha; the wider narrative remains within Hāṭakeśvara-kṣetra Māhātmya.
Śivarātri is identified as the supreme tapas—implying observance of the Śivarātri vrata.