ततस्तु गांडवं तीर्थं गंडकी यत्र संगता । गोसहस्रस्य दानं च तत्र स्नानं समं द्वयम् ॥ ४१ ॥
tatastu gāṃḍavaṃ tīrthaṃ gaṃḍakī yatra saṃgatā | gosahasrasya dānaṃ ca tatra snānaṃ samaṃ dvayam || 41 ||
Em seguida vem o tīrtha sagrado chamado Gāṇḍava, onde o rio Gaṇḍakī se encontra (com outras águas). Declara-se que banhar-se ali equivale, em mérito, à doação de mil vacas—ambos têm o mesmo fruto espiritual.
Sanatkumara (in dialogue with Narada)
Vrata: none
Primary Rasa: shanta (peace)
Secondary Rasa: bhakti (devotion)
It elevates Gāṇḍava Tīrtha on the Gaṇḍakī as a high-merit pilgrimage spot, stating that a simple ritual bath there can yield merit comparable to an exceptionally costly charity (donating a thousand cows).
While framed as tīrtha-māhātmya, it supports bhakti-oriented practice by emphasizing accessible sacred acts—reverent bathing at a holy confluence—as a potent offering, encouraging devotional pilgrimage and faith in dharmic observances.
Ritual practice (kalpa-oriented dharma) is implied: tīrtha-snānā (pilgrimage bathing) and dāna (charity) are compared through their phala (results), guiding practitioners in choosing meritorious rites.