फाल्गुनान्तचतुर्द्दश्यां सुमहेश्वरसन्निधौ । धर्माण्येतानि सर्वाणि कलां नार्हंति षोडशीम्
phālgunāntacaturddaśyāṃ sumaheśvarasannidhau | dharmāṇyetāni sarvāṇi kalāṃ nārhaṃti ṣoḍaśīm
फाल्गुनांत चतुर्दशीस सुमहेश्वराच्या सन्निधीत, ही सर्व धर्मकर्मे त्याच्या पुण्याच्या सोळाव्या अंशालाही सम नाहीत।
Sūta (Lomaharṣaṇa) extolling a specific vrata at a specific shrine (deduced)
Time (tithi) and place (sannidhi of a specific Śiva) can magnify dharma so greatly that other merits become negligible in comparison.
Sumaheśvara’s sacred presence/shrine within the Arbuda-kṣetra tradition of the Arbuda Khaṇḍa.
Observe the Phālguna-anta Caturdaśī in Sumaheśvara’s presence (implying worship/offerings as described in adjacent verses).