सापि तत्फलमाप्नोति तीर्थेऽस्मिन्नात्र संशयः । उपानहौ च यो दद्याद्ब्राह्मणेभ्यः प्रयत्नतः
sāpi tatphalamāpnoti tīrthe'sminnātra saṃśayaḥ | upānahau ca yo dadyādbrāhmaṇebhyaḥ prayatnataḥ
Dia juga memperoleh buah pahala yang sama di tirtha suci ini—tiada keraguan. Dan sesiapa yang dengan bersungguh-sungguh mendermakan alas kaki kepada para Brāhmana—
Īśvara (Śiva/Śaṅkara)
Tirtha: Revā-tīrtha
Type: ghat
Scene: On a ghat by the Revā, a donor respectfully offers a pair of sandals to a seated brāhmaṇa; a woman stands nearby as co-votary, hands folded, indicating shared merit.
Tīrtha rites distribute merit widely (even to accompanying participants), and practical gifts offered with sincerity become part of sacred duty.
It refers to “this tīrtha” within the Revā Khaṇḍa sequence (immediately surrounding Śūlabheda and the pañcasthāna rite), though the verse itself does not restate the name.
Dāna of upānah (footwear) to Brāhmaṇas, performed carefully as part of the tīrtha-śrāddha complex.