यस्तु श्रावयते श्राद्धे पठेत्पितृपरायणः । अक्षयं जायते पुण्यमित्येवं शङ्करोऽब्रवीत्
yastu śrāvayate śrāddhe paṭhetpitṛparāyaṇaḥ | akṣayaṃ jāyate puṇyamityevaṃ śaṅkaro'bravīt
Namun sesiapa yang berbakti kepada para Pitṛ, lalu memperdengarkan ini dalam upacara śrāddha atau membacanya sendiri, akan lahir pahala yang akṣaya, tidak binasa—demikian sabda Śaṅkara (Śiva).
Mārkaṇḍeya (quoting Śaṅkara/Śiva)
Tirtha: Revā (Narmadā) tīrtha-māhātmya (śrāddha-śravaṇa phala)
Type: kshetra
Listener: A king (addressed as rājendra/nṛpottama in adjacent verses)
Scene: A śrāddha setting: a householder offers piṇḍa and water to Pitṛs while a learned reciter chants the tīrtha-māhātmya; Śiva’s presence is implied as a blessing above.
Acts done with pitṛ-bhakti—especially sacred recitation and listening during śrāddha—generate enduring (akṣaya) merit.
The tīrtha-māhātmya under discussion in Revā Khaṇḍa; the verse highlights its use within śrāddha.
During śrāddha, arrange śravaṇa (having it recited/heard) and/or perform pāṭha (recitation) with devotion to the Pitṛs.