विधानोक्तद्विजाग्र्याय ये प्रदास्यन्ति भक्तितः । हयं वा कुंजरं वाथ धूर्वहौ सीरसंयुतौ
vidhānoktadvijāgryāya ye pradāsyanti bhaktitaḥ | hayaṃ vā kuṃjaraṃ vātha dhūrvahau sīrasaṃyutau
Aqueles que, com devoção, dão a um excelente brāhmaṇa conforme a regra prescrita—seja um cavalo, ou um elefante, ou um par de bois de arado jungidos com o arado—realizam uma caridade de altíssimo mérito.
Deductive: a Purāṇic narrator within Revā-khaṇḍa addressing Yudhiṣṭhira.
Tirtha: Revā-tīrtha (Vidhānokta-dāna)
Type: kshetra
Scene: A donor at a riverside maṭha offers a horse and an elephant in procession; nearby, a pair of plough-oxen with a plough is presented to a venerable brāhmaṇa, with ritual water-pot and fire present.
Dāna becomes especially potent when offered with devotion and in accordance with scriptural injunction to worthy recipients.
The verse is situated in Revā-khaṇḍa (Narmadā region) but focuses on dāna-vidhi rather than a named pilgrimage spot.
Give, as per injunction, valuable gifts (horse/elephant/plough-oxen with plough) to a foremost brāhmaṇa.