मान्धातृपुरपार्श्वे च सिद्धेश्वरयमेश्वरौ । ओङ्कारात्पूर्वभागे च केदारं तीर्थमुत्तमम्
māndhātṛpurapārśve ca siddheśvarayameśvarau | oṅkārātpūrvabhāge ca kedāraṃ tīrthamuttamam
Berhampiran kota Māndhātṛ terdapat dhāma Siddheśvara dan Yameśvara. Dan di sebelah timur Oṅkāra terletak tīrtha yang unggul bernama Kedāra.
Sūta (Lomaharṣaṇa) to the sages (deduced)
Tirtha: Kedāra (east of Oṅkāra); Siddheśvara; Yameśvara
Type: kshetra
Listener: null
Scene: A stylized map-like tableau: Mandhata city by the river with two shrines (Siddheśvara, Yameśvara); Omkāra temple complex; an arrow pointing east to Kedāra tīrtha; pilgrims walking with staffs and water-pots.
Pilgrimage is taught as a mapped discipline: moving through named Śiva-sites aligns the devotee with sacred order and merit.
Siddheśvara and Yameśvara near Māndhātṛpura, and the Kedāra-tīrtha east of Oṅkāra.
No explicit rite is stated; the verse functions as a directional guide to tīrthas.