तद्वोऽहं कीर्तयिष्यामि नमस्कृत्य द्विजोतमाः । तस्मै देवाधिदेवाय निर्गुणाय गुणात्मने
tadvo'haṃ kīrtayiṣyāmi namaskṛtya dvijotamāḥ | tasmai devādhidevāya nirguṇāya guṇātmane
โอ้ทวิชะผู้ประเสริฐ ข้าพเจ้าขอนอบน้อมแล้วจักเล่าแก่ท่านทั้งหลาย—สรรเสริญแด่เทวาธิเทวะ ผู้เหนือคุณลักษณะทั้งปวง แต่ทรงเป็นแก่นแท้แห่งคุณทั้งสิ้น
Narrator of the Tīrthamāhātmya (contextual Purāṇic narrator addressing dvijas)
Listener: dvijottamāḥ (explicit)
Scene: The narrator bows to the supreme Devādhideva and begins a reverent stotra-like recounting; dvijottamas listen attentively, hands folded, as the theological frame is set.
The Purāṇas harmonize transcendence and immanence: the Supreme is beyond attributes yet also present as the source of all manifested qualities.
This is an invocatory/theological verse; it does not name a particular tīrtha in the line itself.
Namaskāra (reverential salutation) as the proper beginning before sacred narration and teaching.