गोघ्नश्चैव कृतघ्नश्च सुरापो गुरुत ल्पगः । ब्रह्महा हेमहारी च ह्यथवा वृषलीपतिः
goghnaścaiva kṛtaghnaśca surāpo guruta lpagaḥ | brahmahā hemahārī ca hyathavā vṛṣalīpatiḥ
गोहंता, कृतघ्न, मद्यपायी, गुरुतल्पगामी, ब्राह्मणहंता, सुवर्णचोर—किंवा पतित स्त्रीसंग करणारा देखील (त्या जपाने) शुद्ध होतो.
Dharma-rāja (Yama) (deduced: continuation of the phalaśruti about the forty names)
Tirtha: Dharmāraṇya
Type: kshetra
Listener: Practitioner/audience
Scene: A group of remorseful sinners—cow-slayer, drunkard, betrayer of guru, gold-thief—stand at a shrine threshold; a priest/devotee teaches them the forty names; as they chant, dark stains (symbolic pāpa) dissolve into light around a Śiva-liṅga.
The Purāṇic emphasis is that sincere devotion and sacred-name practice can purify even severe moral transgressions.
No single tirtha is named in this verse; the teaching appears within the Dharmāraṇya narrative framework.
Implicitly, recitation/hearing of the stated divine names functions as a prāyaścitta (expiatory) practice.