यत्र गौर्दृश्यते राजन् सर्वतीर्थानि तत्र हि । तत्र पर्व विजानीयान्नात्र कार्या विचारणा
yatra gaurdṛśyate rājan sarvatīrthāni tatra hi | tatra parva vijānīyānnātra kāryā vicāraṇā
ข้าแต่พระราชา ที่ใดเห็นโค ที่นั่นแลมีบรรดาตีรถะทั้งปวงสถิตอยู่จริง จงรู้สถานที่นั้นว่าเป็น “ปัรวะ” คือกาลอันศักดิ์สิทธิ์ ไม่จำต้องไตร่ตรองอีก
Narrator addressing the King (explicit: rājan)
Type: kshetra
Listener: Rājā (contextually Uttānapāda in adjacent verses)
Scene: A king is instructed by Īśvara/Śiva: wherever a cow is seen, that spot shines as a confluence of all sacred fords; the landscape suggests a riverbank hermitage with grazing cows and pilgrims pausing in reverence.
The cow is a mobile embodiment of sacredness; reverence to her is treated as contact with all tīrthas.
Not a single named site; the verse universalizes tīrtha-presence wherever the cow is honored.
Treat the place of encountering a cow as a parva-worthy sacred moment, implying reverence and auspicious conduct.