क्रीडित्वा च यथाकामं रुद्रलोके महातपाः । इह मानुष्यतां प्राप्य राजा भवति धार्मिकः
krīḍitvā ca yathākāmaṃ rudraloke mahātapāḥ | iha mānuṣyatāṃ prāpya rājā bhavati dhārmikaḥ
Setelah menikmati kebahagiaan di Rudraloka menurut kehendaknya, mahātapas itu kembali ke sini, memperoleh kelahiran sebagai manusia, lalu menjadi raja yang berpegang pada dharma.
Mārkaṇḍeya (context continuation)
Tirtha: Gopeśvara (implied causal tīrtha)
Type: kshetra
Scene: A luminous Rudra-loka where an ascetic enjoys divine delights; then a transition scene showing his rebirth as a crowned, dharmic king on earth.
Tīrtha devotion is said to elevate one to divine realms and later to a dhārmic, socially beneficial human life.
The Gopeśvara tīrtha sequence in Adhyāya 162 (continuation of its promised fruits).
Implicitly the same snāna and pūjā previously stated; this verse details the subsequent fruits.