प्रशंसा दानधर्मस्य ऋषिशृङ्गानुभावनम् । स्वर्गतिं दीर्घतपसो भानुमत्यास्तथेङ्गितम्
praśaṃsā dānadharmasya ṛṣiśṛṅgānubhāvanam | svargatiṃ dīrghatapaso bhānumatyāstatheṅgitam
अत्र दानधर्मस्य प्रशंसा, ऋषिशृङ्गस्य प्रभाववर्णनं, दीर्घतपसा प्राप्ता स्वर्गतिः, तथा भानुमत्याः प्रसङ्गोऽपि निरूप्यते।
Sūta (Lomaharṣaṇa) (deduced)
Scene: A didactic montage: sages extolling dāna; Ṛṣiśṛṅga radiant with tapas; a devotee (Bhānumatī) receiving a boon; celestial ascent imagery indicating svarga-gati.
Dāna and tapas are celebrated as twin pillars of Purāṇic dharma, yielding spiritual power and higher attainments.
No single tīrtha is named; the verse lists themes and exemplars used to glorify the Śūlabheda-associated māhātmya.
It implicitly commends dāna (charity) and tapas (austerity) as dhārmic practices, without specifying a particular vrata.