कोटितीर्थान्युपाहृत्य स्थापितानि महात्मना । तत्र तीर्थे नरः स्नात्वा दृष्ट्वा कोटीश्वरं हरम् ॥ २८ ॥
koṭitīrthānyupāhṛtya sthāpitāni mahātmanā | tatra tīrthe naraḥ snātvā dṛṣṭvā koṭīśvaraṃ haram || 28 ||
Sang mahātmā itu telah menghimpunkan (pahala) pelbagai tīrtha yang tidak terbilang lalu menegakkannya di sana. Sesiapa yang mandi di tīrtha itu dan memandang Hari sebagai Koṭīśvara memperoleh buah pahala seumpama tīrtha yang tak terhitung itu.
Narada (narration within the Tirtha-Mahatmya section; traditional dialogue context with Sanatkumara lineage)
Vrata: none
Primary Rasa: adbhuta
Secondary Rasa: bhakti
It teaches that a single empowered tīrtha can concentrate the merit of innumerable pilgrimage sites; bathing (snāna) and darśana of Koṭīśvara (Hara) at that spot is praised as yielding the fruit of “crores of tīrthas.”
Bhakti is expressed here through tīrtha-sevā: ritual bathing and reverential darśana of the Lord (Koṭīśvara/Hara). The verse highlights grace accessed by simple devotional acts—snāna and दर्शन—performed with faith at a sanctified place.
Ritual practice connected to Kalpa (procedural discipline) is implied: tīrtha-snāna and deity-darśana as prescribed acts in pilgrimage-mahātmyas, emphasizing correct performance of sacred bathing and worship at a designated tīrtha.