कल्पकोटिं वसेत्स्वर्गेयः करोति शिवालयम् । यावंति परमाणूनि शिवस्यायतने नृप
kalpakoṭiṃ vasetsvargeyaḥ karoti śivālayam | yāvaṃti paramāṇūni śivasyāyatane nṛpa
ผู้ใดสร้างศิวาลัย ผู้นั้นย่อมพำนักในสวรรค์ตลอดสิบล้านกัลป์; โอ้พระราชา นานเท่าจำนวนอนูทั้งปวงที่มีอยู่ภายในสถานศักดิ์สิทธิ์ของพระศิวะ
Sūta (Lomaharṣaṇa) narrating a merit statement (contextual deduction within Māheśvarakhaṇḍa)
Tirtha: Śivālaya (general)
Type: temple
Listener: Nṛpa (King)
Scene: A visionary depiction of a Śiva temple as a cosmos: the sanctum filled with shimmering ‘atoms’ like stars, while the donor ascends to svarga for kalpa upon kalpa.
Constructing a Śiva-temple is portrayed as an exceptionally meritorious dharmic act with vast spiritual reward.
The verse glorifies any Śiva-āyatana (Śiva sanctuary/temple) rather than a single named site.
The prescription is temple-building (śivālaya-karaṇa) as a form of dharma and religious endowment.