पूर्णे संवत्सरे देहं संपूर्णं प्रतिपद्यते । पापात्मा घोररूपं तु धार्मिको दिव्यमुत्तमम्
pūrṇe saṃvatsare dehaṃ saṃpūrṇaṃ pratipadyate | pāpātmā ghorarūpaṃ tu dhārmiko divyamuttamam
Kapag natapos ang isang ganap na taon, ang nilalang ay nagkakamit ng ganap na nabuo na katawan. Ang may pusong makasalanan ay nagtataglay ng nakapanghihilakbot na anyo, samantalang ang matuwid sa Dharma ay nagkakamit ng maningning at dakilang anyo.
Lomaharṣaṇa (Sūta) (deduced: Māheśvarakhaṇḍa narrative style)
Scene: A symbolic one-year cycle shown as a wheel; at its completion, two figures emerge: one dreadful and shadowy (pāpātmā), another luminous and serene (dhārmika), indicating karmic determination of form.
Karma shapes one’s post-mortem condition: righteousness yields a luminous state, sin yields a fearful one.
No specific tīrtha is mentioned; the verse teaches general purāṇic afterlife doctrine.
A time-marker is implied (completion of a year), aligning with annual śrāddha cycles, though no specific act is detailed here.