स्वर्गपातालमर्त्येषु यानि तीर्थानि सन्ति वै । तेषु दानेषु यत्पुण्यं तत्फलं प्राप्यते नरैः
svargapātālamartyeṣu yāni tīrthāni santi vai | teṣu dāneṣu yatpuṇyaṃ tatphalaṃ prāpyate naraiḥ
Какие бы тиртхи ни существовали на небесах, в подземном мире и в мире людей, люди обретают здесь тот же плод, что даётся милостыней, совершённой в тех тиртхах.
Sūta (Lomaharṣaṇa) (deduced: Māheśvarakhaṇḍa narrative frame)
Tirtha: Koṭitīrtha
Type: tirtha
Listener: Assembly/pilgrims (implied)
Scene: A cosmic map-like tableau: heaven, netherworld, and earth each with distinct tīrthas, all connected by luminous threads converging into Koṭitīrtha where a pilgrim gives dāna; the convergence symbolizes equalized fruits.
Sincere charity performed at a praised tīrtha yields extraordinary merit—equal to giving at countless famed holy places.
The surrounding passage is praising Koṭitīrtha (as confirmed explicitly in the next verses).
Dāna—acts of charitable giving at a tīrtha—are emphasized as a direct means to gain puṇya.