तपो यज्ञ व्रतेभ्यश्च सर्वस्माच्छुभकर्मणः । द्विजातीनां श्रुतिर्ह्येका हेतुर्निश्रेयस श्रियः
tapo yajña vratebhyaśca sarvasmācchubhakarmaṇaḥ | dvijātīnāṃ śrutirhyekā heturniśreyasa śriyaḥ
Higit pa sa tapas (pagpapakasakit), yajña (paghahandog), mga vrata (panata), at sa lahat ng iba pang mabubuting gawa, para sa mga dvijāti (dalawang-ulit na isinilang) ang iisang tunay na sanhi ng ningning ng pinakamataas na kabutihan ay ang Śruti—ang pahayag ng Veda.
Skanda (deduced: Kāśīkhaṇḍa context, typically Skanda instructing Agastya)
Tirtha: Kāśī
Type: kshetra
Scene: A Vedic teacher in Kāśī instructs students under a banyan near the river; manuscripts/palm-leaves, a small fire altar, and distant Viśvanātha spires symbolize Śruti as the source of highest good.
Scriptural revelation (Śruti) is presented as the decisive foundation for ultimate welfare, guiding and validating austerities, sacrifices, and vows.
The verse is part of Kāśīkhaṇḍa instruction; the emphasis is doctrinal (Śruti) rather than naming a distinct tirtha.
No single rite is prescribed; the verse prioritizes adherence to Śruti as the governing principle behind all ritual and ethical acts.