सर्वरत्नमयो मेरुः सर्वाश्चर्यमयं तपः । सर्वधर्ममयी राजञ्छिवरात्रिः प्रकीर्तिताः
sarvaratnamayo meruḥ sarvāścaryamayaṃ tapaḥ | sarvadharmamayī rājañchivarātriḥ prakīrtitāḥ
Diz-se que o Meru é feito de todas as joias; e que o tapas, a austeridade, está repleto de toda maravilha. Assim também, ó rei, proclama-se que Śivarātri encerra em si todos os dharmas.
Narrative voice within the Māhātmya (contextual; not explicit in this verse)
Tirtha: Śivarātri (as a sacred observance/time-kṣetra)
Type: kshetra
Listener: King (rājan)
Scene: A symbolic composition: Meru glittering with jewels; an ascetic aura of tapas as luminous wonder; and at the center, Śivarātri represented by a Śiva-liṅga surrounded by lamps, embodying all dharmas.
A single sacred observance—Śivarātri—can be viewed as a concentrated embodiment of many dharmic practices.
The verse functions within the Hāṭakeśvara-kṣetra Māhātmya’s praise of Śivarātri rather than naming a new tīrtha.
Implicit recommendation to observe Śivarātri as a comprehensive dharmic vrata.