इत्युक्ते शंकरेणाथ धर्मोपि वृषरूपधृक् । उवाह परमेशानं तदाप्रभृति गालव
ityukte śaṃkareṇātha dharmopi vṛṣarūpadhṛk | uvāha parameśānaṃ tadāprabhṛti gālava
ครั้นศังกรตรัสดังนี้แล้ว ธรรมะก็ทรงรูปเป็นโคอุสุภะ และนับแต่นั้นได้อัญเชิญพระปรเมศานขึ้นประทับไว้ โอ้ กาลวะ
Narrator (contextual, likely Sūta within Setukhaṇḍa narration)
Listener: Gālava
Scene: Dharma transforms into a powerful white bull; Śiva is borne upon him, beginning an eternal companionship; the frame addresses Gālava, emphasizing antiquity.
When Dharma takes firm form, it becomes the carrier of the Divine—ethical order is portrayed as the visible support of spiritual sovereignty.
The verse is narrative groundwork within Setukhaṇḍa; the associated Dharma-tīrtha is praised immediately after.
No explicit rite is stated; the verse establishes a sacred symbolism (bull-form Dharma) used for devotional reflection.