सर्वेषामेव रत्नानां काञ्चनं रत्नमुत्तमम् । अग्नितेजःसमुद्भूतं तेन तत्परमं भुवि
sarveṣāmeva ratnānāṃ kāñcanaṃ ratnamuttamam | agnitejaḥsamudbhūtaṃ tena tatparamaṃ bhuvi
Antara segala ratna, emas (kāñcana) ialah permata yang paling utama. Ia lahir daripada teja api; maka di bumi ini ia dipandang sebagai yang tertinggi.
Mārkaṇḍeya (deduced)
Listener: Mahīpati (king)
Scene: A symbolic tableau: gold emerging from a stylized fire-flame, radiating purity; Mārkaṇḍeya explains to the king with a gesture toward the flame and a gold ornament.
The worth of a gift is also measured by its purity and excellence; gold is upheld as a supreme charitable offering.
The verse supports the tīrtha-context of Revā-khaṇḍa by explaining why gold-dāna at such a place is especially meritorious.
No new ritual is added here; it provides the theological rationale for offering gold as dāna.