जलशायी स्मृतस्तेन नारायण इति श्रुतिः । आप्यतत्त्वं तु तीर्थानि यानि प्रोक्तानि ते मया
jalaśāyī smṛtastena nārāyaṇa iti śrutiḥ | āpyatattvaṃ tu tīrthāni yāni proktāni te mayā
ଏହିହେତୁ ସେ ‘ଜଳଶାୟୀ’ ବୋଲି ସ୍ମୃତ; ତେଣୁ ଶ୍ରୁତିରେ ‘ନାରାୟଣ’ ନାମ ପ୍ରସିଦ୍ଧ। ମୁଁ ଯେ ତୀର୍ଥଗୁଡ଼ିକ କହିଛି, ସେସବୁ ଆପ୍ୟତତ୍ତ୍ୱ—ଜଳତତ୍ତ୍ୱରେ ପ୍ରତିଷ୍ଠିତ।
Skanda (deduced from section context)
Tirtha: Prabhāsa-kṣetra tīrthas (collective)
Type: kshetra
Listener: Devī (addressed as Deveśi)
Scene: A sacred coastal tīrtha-scape of Prabhāsa with shimmering waters; Nārāyaṇa as Jalāśayī (reclining on Śeṣa) is invoked as the inner essence of all bathing-places; sages point to multiple tīrthas arising from the water-principle.
Water-tīrthas are sanctified by the water-principle itself, and Viṣṇu’s name Nārāyaṇa is linked by śruti to his watery, sustaining nature.
The verse glorifies the entire class of water-principle (āpya) tīrthas previously enumerated within Prabhāsa-kṣetra.
Implicitly supports tīrtha-snāna (bathing) and reverence for water as a sacred medium, though no step-by-step rite is stated.