सर्वतीर्थेषु यत्पुण्यं सर्वदानेषु यत्फलम् । सर्वयज्ञैश्च यत्पुण्यं जायते श्रवणान्नृप
sarvatīrtheṣu yatpuṇyaṃ sarvadāneṣu yatphalam | sarvayajñaiśca yatpuṇyaṃ jāyate śravaṇānnṛpa
ఓ రాజా! సమస్త తీర్థాలలో లభించే పుణ్యం, సమస్త దానాలలో కలిగే ఫలం, సమస్త యజ్ఞాలలో కలిగే పుణ్యం—ఇది (ఈ కథ) శ్రవణమాత్రంతోనే జనిస్తుంది।
Unspecified (narrator addressing a king)
Listener: Nṛpa (King)
Scene: A forest-āśrama or sacred assembly: Vyāsa (or a sage) recites tīrtha-māhātmya to a king seated respectfully; listeners with folded hands; manuscripts/palm-leaf, sacrificial fire in background, riverbank hinted as archetypal tīrtha.
Devotional hearing is portrayed as a concentrated form of dharma that encapsulates many other meritorious acts.
The verse continues the Dharmāraṇya/Deva-majjānaka māhātmya, emphasizing its exceptional merit.
Śravaṇa (listening) to the māhātmya is prescribed as a merit-generating practice.