मार्कण्डेश्वरतीर्थानि दश तेषु मुनीश्वराः । दशादित्यभवान्यत्र नवैव कपिलेश्वराः
mārkaṇḍeśvaratīrthāni daśa teṣu munīśvarāḥ | daśādityabhavānyatra navaiva kapileśvarāḥ
ในหมู่นั้นมีมารกัณฑเษวรตีรถะสิบแห่ง โอ้เจ้าแห่งมุนี; ที่นี่มีสถานอาทิตยะสิบแห่ง และมีคปิเลศวรเก้าแห่ง
Sūta (Lomaharṣaṇa) (deduced: Āvantya Khaṇḍa narration style)
Tirtha: Mārkaṇḍeśvara-tīrtha (group), Āditya-related tīrthas (group), Kapileśvara (group)
Type: kshetra
Listener: munīśvarāḥ (lords of sages)
Scene: A conceptual ‘map’ scene: three clusters of shrines indicated—ten Mārkaṇḍeśvaras, ten solar/Āditya sites, nine Kapileśvaras—arrayed along a stylized river, with icons for sage, sun, and Kapila.
The Revā region is portrayed as a multi-layered sacred map where Śiva, sages, and solar divinity converge through named tīrthas.
Groups of sites are highlighted: ten Mārkaṇḍeśvara tīrthas, ten Āditya-connected tīrthas, and nine Kapileśvara shrines.
No explicit ritual is prescribed; the verse is enumerative, supporting tīrtha-yātrā planning and reverential remembrance.