त्रिशतं शिवतीर्थानि त्रयीस्त्रिंशत्समन्वितम् । तत्रापि व्यक्तितो वक्ष्ये शृणुध्वं तानि सत्तमाः
triśataṃ śivatīrthāni trayīstriṃśatsamanvitam | tatrāpi vyaktito vakṣye śṛṇudhvaṃ tāni sattamāḥ
شیو کے تیرتھ تین سو ہیں، اور ان کے ساتھ تینتیس مزید؛ ان میں سے بھی میں انہیں واضح طور پر بیان کروں گا—سنو، اے نیکوکارو۔
Sūta (Lomaharṣaṇa) (deduced: Āvantya Khaṇḍa narration style)
Listener: sattamāḥ / munis (noble sages)
Scene: A sage-narrator addresses assembled ‘sattamas’ (noble listeners), announcing a vast count of Śiva-tīrthas and promising a clear, distinct description; the Revā’s flowing presence suggests the setting.
Śaiva tīrthas are presented as structured and knowable; careful listening and remembrance of their names and virtues is itself part of dharmic practice.
The verse introduces a catalog of Śiva-tīrthas rather than praising a single site, preparing the listener for detailed descriptions.
The instruction is śravaṇa (devotional listening) to the tīrtha-listing; no specific vow, charity, or mantra is stated.