हीनवर्णात्मवृत्तिश्च वैद्यो धर्मध्वजी च यः । यश्च शास्त्रमतिक्रम्य स्वेच्छयैवाहरेत्करम्
hīnavarṇātmavṛttiśca vaidyo dharmadhvajī ca yaḥ | yaśca śāstramatikramya svecchayaivāharetkaram
Sesiapa yang hidup dengan pekerjaan golongan sosial yang lebih rendah; seorang tabib yang bertindak tanpa batasan dharma; si munafik yang menjadikan agama sebagai panji; dan orang yang melanggar śāstra lalu memungut cukai menurut kehendaknya sendiri—mereka dikecam di sini sebagai pelanggar norma dharma.
Lomaharṣaṇa (Sūta), deduced from Māheśvara-khaṇḍa narrative convention
Scene: A hypocritical ascetic-like figure with religious banner taking bribes; a physician ignoring dharma; a tax-collector seizing goods without warrant; a śāstra manuscript shown as the violated standard.
Outward displays of piety without righteousness are condemned, and rulers must act within śāstric limits—especially in taxation.
No tīrtha is mentioned; this is an ethical/governance teaching.
None; the verse addresses śāstra-guided conduct and just taxation rather than ritual practice.