त्रिशतं शिवतीर्थानि त्रयीस्त्रिंशत्समन्वितम् । तत्रापि व्यक्तितो वक्ष्ये शृणुध्वं तानि सत्तमाः
triśataṃ śivatīrthāni trayīstriṃśatsamanvitam | tatrāpi vyaktito vakṣye śṛṇudhvaṃ tāni sattamāḥ
Trezentos são os Śiva-tīrthas, e mais trinta e três; e mesmo entre eles eu os descreverei distintamente—ouvi-os, ó nobres.
Sūta (Lomaharṣaṇa) (deduced: Āvantya Khaṇḍa narration style)
Listener: sattamāḥ / munis (noble sages)
Scene: A sage-narrator addresses assembled ‘sattamas’ (noble listeners), announcing a vast count of Śiva-tīrthas and promising a clear, distinct description; the Revā’s flowing presence suggests the setting.
Śaiva tīrthas are presented as structured and knowable; careful listening and remembrance of their names and virtues is itself part of dharmic practice.
The verse introduces a catalog of Śiva-tīrthas rather than praising a single site, preparing the listener for detailed descriptions.
The instruction is śravaṇa (devotional listening) to the tīrtha-listing; no specific vow, charity, or mantra is stated.