तद्वोऽहं कीर्तयिष्यामि नमस्कृत्य द्विजोतमाः । तस्मै देवाधिदेवाय निर्गुणाय गुणात्मने
tadvo'haṃ kīrtayiṣyāmi namaskṛtya dvijotamāḥ | tasmai devādhidevāya nirguṇāya guṇātmane
Ó melhores entre os duas-vezes-nascidos, após me prostrar em reverência, eu vos relatarei isto—louvando aquele Deus acima dos deuses, sem atributos (nirguṇa) e, contudo, a própria essência de todos os atributos.
Narrator of the Tīrthamāhātmya (contextual Purāṇic narrator addressing dvijas)
Listener: dvijottamāḥ (explicit)
Scene: The narrator bows to the supreme Devādhideva and begins a reverent stotra-like recounting; dvijottamas listen attentively, hands folded, as the theological frame is set.
The Purāṇas harmonize transcendence and immanence: the Supreme is beyond attributes yet also present as the source of all manifested qualities.
This is an invocatory/theological verse; it does not name a particular tīrtha in the line itself.
Namaskāra (reverential salutation) as the proper beginning before sacred narration and teaching.