महेशो हिमवद्द्रोण्यां तताप परमं तपः । सर्वैर्गणैः परिवृतो वीरभद्रादिभिस्तदा
maheśo himavaddroṇyāṃ tatāpa paramaṃ tapaḥ | sarvairgaṇaiḥ parivṛto vīrabhadrādibhistadā
ครั้งนั้นพระมเหศะบำเพ็ญตบะอันยิ่งยวดในหุบเขาแห่งหิมาลัย โดยมีหมู่คณะคณะ (คณะศิวะ) ทั้งปวงล้อมอยู่ นำโดยวีรภัทรและอื่น ๆ
Sūta (Lomaharṣaṇa) to the sages (deduced from Māheśvarakhaṇḍa narrative style)
Tirtha: Himavad-droṇī tapas-sthāna (contextual)
Type: kshetra
Listener: (Contextual) audience in Kedārakhaṇḍa frame
Scene: Maheśa seated in deep meditation in a Himalayan valley; Vīrabhadra and gaṇas forming a protective semicircle; snow peaks, pine forests, and a still, charged atmosphere.
Even the Supreme Lord exemplifies tapas, teaching that disciplined austerity sanctifies a place and elevates seekers.
The Himālaya valley setting within the Kedārakhaṇḍa context, pointing to the Kedāra sacred landscape.
No explicit ritual is prescribed here; the focus is on Śiva’s tapas as the source of sanctity.