अक्रूरेश्वरतीर्थे च सार्धं तीर्थशतं स्थितम् । विमलेश्वरतीर्थे तु रेवासागरसङ्गमे । दशायुतानि तीर्थानां साधिकान्यब्रवीन्मुनिः
akrūreśvaratīrthe ca sārdhaṃ tīrthaśataṃ sthitam | vimaleśvaratīrthe tu revāsāgarasaṅgame | daśāyutāni tīrthānāṃ sādhikānyabravīnmuniḥ
اکروریشور تیرتھ میں ایک سو اور آدھا (یعنی ڈیڑھ سو) تیرتھ قائم ہیں۔ مگر وملیشور تیرتھ میں، جہاں ریوا کا سمندر سے سنگم ہے، مُنی نے فرمایا کہ تیرتھ دس ہزار ہیں، بلکہ اس سے بھی زیادہ۔
Bhārgava (implied) / ‘the sage’ (muni) as stated
Tirtha: Akrūreśvara-tīrtha; Vimaleśvara-tīrtha (Revā–Sāgara-saṅgama)
Type: sangam
Listener: sages/brāhmaṇas in frame narrative
Scene: A dramatic estuary where the Revā’s waters meet the sea; two prominent Śiva shrines—Akrūreśvara inland on the bank and Vimaleśvara near the confluence—surrounded by countless small tīrtha markers; pilgrims bathe as waves and river currents mingle.
Certain nodes—especially river–ocean confluences—are portrayed as exceptionally potent sacred geographies with multiplied tīrtha-presence.
Akrūreśvara-tīrtha and especially Vimaleśvara-tīrtha at the Revā–ocean confluence.
No explicit rite is given; the verse functions as a tīrtha-mahātmyic enumeration encouraging pilgrimage and worship.