शक्या गणयितुं प्राज्ञैस्तदीयं सुकृतं न तु । ईदृशैः सुकृतैरेष तेनैव वपुषा नृपः
śakyā gaṇayituṃ prājñaistadīyaṃ sukṛtaṃ na tu | īdṛśaiḥ sukṛtaireṣa tenaiva vapuṣā nṛpaḥ
அறிவாளர்கள் பலவற்றை எண்ணக் கூடியவர்கள்; ஆனால் அவனுடைய புண்ணியத்தின் அளவை அல்ல. அத்தகைய அபூர்வ புண்ணியங்களால் அந்த மன்னன் அதே உடலோடு தெய்வநிலையை அடைந்தான்.
Narrator (Sūta/Lomaharṣaṇa-context within Māheśvarakhaṇḍa)
Listener: Kuru listener implied
Scene: Sages attempting to ‘count’ merit symbolically—scrolls, beads, or tally marks—then stopping in awe as the king’s body becomes radiant, subtly transforming into a divine form without death.
Merit earned through dharmic action can become immeasurable and can elevate a person to divine realms—even without abandoning the body.
No single tīrtha is named in this verse; the emphasis is on the greatness of accumulated sukṛta within the Kaumārikākhaṇḍa narrative.
None explicitly; the verse praises the fruit (phala) of great merit rather than prescribing a specific rite.