गोघ्नश्चैव कृतघ्नश्च सुरापो गुरुत ल्पगः । ब्रह्महा हेमहारी च ह्यथवा वृषलीपतिः
goghnaścaiva kṛtaghnaśca surāpo guruta lpagaḥ | brahmahā hemahārī ca hyathavā vṛṣalīpatiḥ
பசுக் கொலையாளி, நன்றியறியாதவன், மதுபானி, குருவின் படுக்கையை மீறியவன், பிராமணக் கொலையாளி, பொன் திருடன்—அல்லது கீழ்மகளுடன் உறவுடையவனும் (அந்த ஜபத்தால்) தூய்மையடைவான்.
Dharma-rāja (Yama) (deduced: continuation of the phalaśruti about the forty names)
Tirtha: Dharmāraṇya
Type: kshetra
Listener: Practitioner/audience
Scene: A group of remorseful sinners—cow-slayer, drunkard, betrayer of guru, gold-thief—stand at a shrine threshold; a priest/devotee teaches them the forty names; as they chant, dark stains (symbolic pāpa) dissolve into light around a Śiva-liṅga.
The Purāṇic emphasis is that sincere devotion and sacred-name practice can purify even severe moral transgressions.
No single tirtha is named in this verse; the teaching appears within the Dharmāraṇya narrative framework.
Implicitly, recitation/hearing of the stated divine names functions as a prāyaścitta (expiatory) practice.