कन्यादानं तु यः कुर्याद्वृषं वा यः समुत्सृजेत् । तस्य वासो भवेत्तत्र यत्राहमिति नान्यथा
kanyādānaṃ tu yaḥ kuryādvṛṣaṃ vā yaḥ samutsṛjet | tasya vāso bhavettatra yatrāhamiti nānyathā
Namun sesiapa yang melakukan kanyā-dāna (menghadiahkan puteri dalam perkahwinan suci), atau sesiapa yang melakukan vṛṣotsarga (melepaskan lembu jantan), baginya tempat tinggal adalah tepat di mana Aku berada—demikianlah, tidak selainnya.
Śiva (Deveśa) speaking to King Uttānapāda (deduced from Adhyāya 50 context and continuation into the king’s questions)
Tirtha: Revā-kṣetra (general) / deity-presence locus (‘yatra aham’)
Type: kshetra
Listener: nṛpa (king)
Scene: Two parallel vignettes: a sacred marriage-gift scene with the bride being given with Vedic fire, and a bull being ceremonially released with a Śaiva mark; above, the deity’s luminous presence indicating ‘dwelling where I am’.
Certain dharmic gifts—supporting righteous household life and honoring sacred cattle—are said to lead to the Lord’s own abode.
The verse is doctrinal (Śiva-loka attainment) within the Revā Khaṇḍa setting, not a specific named tirtha.
Kanyā-dāna (giving a daughter in marriage according to dharma) and vṛṣotsarga (ritual release/dedication of a bull).