यश्च तं पितरं रुद्रं त्यक्त्वा मातरमं बिकाम् । वर्ततेऽसौ स्वपितरं त्यक्तोदपितृपिंडकः । यस्य रुद्रस्य माहात्म्यं शतरूद्रीयमुत्तमम्
yaśca taṃ pitaraṃ rudraṃ tyaktvā mātaramaṃ bikām | vartate'sau svapitaraṃ tyaktodapitṛpiṃḍakaḥ | yasya rudrasya māhātmyaṃ śatarūdrīyamuttamam
जो पित्या रुद्राला व मात्या अंबिकेला त्यागून वागतो, तो जणू स्वतःच्या पित्यालाच टाकून देणारा, पितरांना पिंड-तर्पण न करणारा ठरतो. त्या रुद्राचे माहात्म्य परम ‘शतरुद्रीय’ प्रकट करते.
Lomaharṣaṇa (Sūta) (deduced from Māheśvara-khaṇḍa narration context)
Scene: A didactic scene: a sage/narrator warns devotees that abandoning Rudra and Ambikā is like becoming ‘fatherless’ and neglecting ancestral offerings; in the background, a Vedic recitation of Śatarudrīya is implied with ritual implements (kuśa, water-pot).
Rejecting Rudra and Ambikā is portrayed as severing oneself from one’s very spiritual lineage; Śiva-bhakti is aligned with Vedic authority (Śatarudrīya).
No tīrtha is specified; the verse emphasizes theological and dharmic legitimacy of Rudra worship.
It alludes to pitṛ-tarpaṇa/piṇḍa offerings as a dharmic duty, using it as an analogy for neglecting Śiva.