संवत्सरकृतात्पुण्यात्स बहिर्भवति श्रुतिः । तस्मात्सर्वप्रयत्नेन तीर्थं सर्वगुणान्वितम्
saṃvatsarakṛtātpuṇyātsa bahirbhavati śrutiḥ | tasmātsarvaprayatnena tīrthaṃ sarvaguṇānvitam
श्रुतिः वदति—संवत्सरकृतात् पुण्यात् स बहिर्भवति। तस्मात् सर्वप्रयत्नेन सर्वगुणान्वितं तीर्थं समाश्रयेत्।
Narrative voice continuing the king–Brahmin consultation (contextual)
Tirtha: Sarva-guṇānvita tīrtha (unspecified)
Type: kshetra
Scene: A didactic moment: the king cites tradition—without proper Kārttika tīrtha practice one is ‘outside’ the year’s merit; he urges maximum effort to reach a perfect tīrtha.
Merit is safeguarded and completed by aligning one’s vows with tīrtha-dharma—seeking holy places and performing prescribed acts with diligence.
A general exhortation to go to a ‘sarva-guṇānvita’ tīrtha; the narrative soon identifies Bhāreśvara on the Revā’s northern bank.
A strong recommendation to undertake tīrtha-yātrā (pilgrimage) with full effort as part of religious observance.
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