उद्दिश्य जगतो नाथं देवदेवं दिवाकरम् । तस्य पुण्यफलं यद्वै कथितं द्विजसत्तमैः
uddiśya jagato nāthaṃ devadevaṃ divākaram | tasya puṇyaphalaṃ yadvai kathitaṃ dvijasattamaiḥ
Dengan mengkhususkan (amal itu) kepada Tuhan alam—Dewa segala dewa, Surya Divākara—maka buah pahala kebajikannya sesungguhnya telah dihuraikan oleh Brāhmaṇa yang paling utama.
Sūta (Lomaharṣaṇa) to the sages (deduced)
Tirtha: Divākara (Sūrya) as presiding recipient of the act; Revā-tīrtha as setting
Type: ghat
Listener: Rājñī (queen) / audience of dharma inquiry
Scene: At sunrise on a riverbank, a devotee offers arghya to the rising Sun; rays spread like a mandala; nearby a brāhmaṇa recites and records the declared phala; the act is explicitly dedicated to Divākara.
Sacred intention (uddēśa/saṅkalpa) directed to a deity like Sūrya sanctifies acts and anchors them in authoritative dharma teaching.
No particular tīrtha is identified in this verse; it highlights divine dedication within the Revā Khaṇḍa’s instruction.
Perform the act (implicitly dāna/vrata in the sequence) while dedicating it to Divākara (Sūrya), as affirmed by learned Brāhmaṇas.