स्वर्गपातालमर्त्येषु यानि तीर्थानि सन्ति वै । तेषु दानेषु यत्पुण्यं तत्फलं प्राप्यते नरैः
svargapātālamartyeṣu yāni tīrthāni santi vai | teṣu dāneṣu yatpuṇyaṃ tatphalaṃ prāpyate naraiḥ
Anumang mga tīrtha na nasa langit, sa ilalim na daigdig, at sa daigdig ng tao—ang kapalarang bunga ng kawanggawa roon, ay natatamo rin ng mga tao bilang gayunding bunga.
Sūta (Lomaharṣaṇa) (deduced: Māheśvarakhaṇḍa narrative frame)
Tirtha: Koṭitīrtha
Type: tirtha
Listener: Assembly/pilgrims (implied)
Scene: A cosmic map-like tableau: heaven, netherworld, and earth each with distinct tīrthas, all connected by luminous threads converging into Koṭitīrtha where a pilgrim gives dāna; the convergence symbolizes equalized fruits.
Sincere charity performed at a praised tīrtha yields extraordinary merit—equal to giving at countless famed holy places.
The surrounding passage is praising Koṭitīrtha (as confirmed explicitly in the next verses).
Dāna—acts of charitable giving at a tīrtha—are emphasized as a direct means to gain puṇya.