पूर्णे संवत्सरे देहं संपूर्णं प्रतिपद्यते । पापात्मा घोररूपं तु धार्मिको दिव्यमुत्तमम्
pūrṇe saṃvatsare dehaṃ saṃpūrṇaṃ pratipadyate | pāpātmā ghorarūpaṃ tu dhārmiko divyamuttamam
पूर्णे संवत्सरे प्राप्ते देहं संपूर्णं प्रतिपद्यते। पापात्मा घोररूपं धारयति, धार्मिको दिव्यमुत्तमं रूपं प्राप्नोति॥
Lomaharṣaṇa (Sūta) (deduced: Māheśvarakhaṇḍa narrative style)
Scene: A symbolic one-year cycle shown as a wheel; at its completion, two figures emerge: one dreadful and shadowy (pāpātmā), another luminous and serene (dhārmika), indicating karmic determination of form.
Karma shapes one’s post-mortem condition: righteousness yields a luminous state, sin yields a fearful one.
No specific tīrtha is mentioned; the verse teaches general purāṇic afterlife doctrine.
A time-marker is implied (completion of a year), aligning with annual śrāddha cycles, though no specific act is detailed here.