एता ददाति यो विप्रा एतेषां च महात्मनाम् । चक्रवर्ती भवेन्नूनमेतदाह पितामहः
etā dadāti yo viprā eteṣāṃ ca mahātmanām | cakravartī bhavennūnametadāha pitāmahaḥ
Wahai para brāhmaṇa, sesiapa yang memberikan anugerah-anugerah ini kepada para mahātmā tersebut, nescaya dia menjadi cakravartin, pemerintah sejagat; demikianlah Pitāmaha (Brahmā) telah menyatakan.
Sūta (deduced from narrative flow; citation attributed to Brahmā within the verse)
Type: kshetra
Listener: viprāḥ (O brāhmaṇas)
Scene: Brahmā (Pitāmaha) as celestial authority pronounces the fruit of the dānas; brāhmaṇas listen; a donor is shown later crowned as cakravartin, holding a discus-like emblem of universal rule (chakra) in symbolic form.
Charity performed according to śāstric prescription and offered to divine forms yields extraordinary merit and worldly-spiritual elevation.
The Hāṭakeśvara-kṣetra context continues, focusing on dāna in the sacred proximity of the Ekādaśa Rudras.
Giving the enumerated gifts (notably go-dāna types) to the designated divine recipients; the verse states the resulting phala (cakravartin status).