द्विजायार्थं प्रतिश्रुत्य न प्रयच्छति यः पुनः । न च चस्मारयते विप्रं तुल्यं तदुपपपातकम्
dvijāyārthaṃ pratiśrutya na prayacchati yaḥ punaḥ | na ca casmārayate vipraṃ tulyaṃ tadupapapātakam
Sesiapa yang telah berjanji untuk memberi sesuatu kepada golongan dwija (brāhmaṇa) tetapi kemudian tidak menunaikannya, dan tidak pula mengingatkan atau menyempurnakan urusan itu dengan brāhmaṇa tersebut—maka ia dianggap melakukan upapātaka yang sejenis (dosa sampingan yang berat).
Lomaharṣaṇa (Sūta) to the sages (deduced from Māheśvara Khaṇḍa context)
Scene: A donor making a public promise to a brāhmaṇa, then turning away empty-handed; the brāhmaṇa stands patient; a ledger/saṅkalpa-water pot symbolizes vow; a subtle divine witness (Śiva/Skanda emblem) observes.
Dharma requires integrity: promising support and then withholding it—especially regarding a brāhmaṇa—is treated as a serious moral fault.
No tīrtha is mentioned; the verse is ethical guidance rather than a site-mahātmya passage.
The ritual element is implicit: it reinforces the obligation of dāna and vow-keeping, but gives no specific rite or expiation.