नास्ति गंगासमं तीर्थं नास्ति देवो हरोपमः । शिवरात्रेः परं नास्ति तपः सत्यं मयोदितम्
nāsti gaṃgāsamaṃ tīrthaṃ nāsti devo haropamaḥ | śivarātreḥ paraṃ nāsti tapaḥ satyaṃ mayoditam
Tiada tīrtha yang setara dengan Gaṅgā; tiada dewa yang sebanding dengan Hara (Śiva). Dan tiada tapa yang lebih tinggi daripada Śivarātri—itulah kebenaran yang telah aku nyatakan.
Narrative voice within the Māhātmya (contextual; not explicit in this verse)
Tirtha: Gaṅgā
Type: river
Listener: King (implied in the unit)
Scene: A grand triptych-like vision: the flowing Gaṅgā, the majestic form of Hara, and devotees observing Śivarātri with lamps and vigil—presented as three peaks of sanctity.
Purāṇic dharma ranks sacred geography (Gaṅgā), divine refuge (Śiva), and sacred time/vrata (Śivarātri) as unsurpassed means to merit and liberation.
Gaṅgā is explicitly praised as the unsurpassed tīrtha; the wider narrative remains within Hāṭakeśvara-kṣetra Māhātmya.
Śivarātri is identified as the supreme tapas—implying observance of the Śivarātri vrata.