कल्पकोटिं वसेत्स्वर्गेयः करोति शिवालयम् । यावंति परमाणूनि शिवस्यायतने नृप
kalpakoṭiṃ vasetsvargeyaḥ karoti śivālayam | yāvaṃti paramāṇūni śivasyāyatane nṛpa
جو شِو کا مندر بناتا ہے وہ دس ملین کلپوں تک سُورگ میں بستا ہے؛ اے نرپ، شِو کے آستانے میں جتنے ذرّات ہیں اتنے ہی برسوں تک۔
Sūta (Lomaharṣaṇa) narrating a merit statement (contextual deduction within Māheśvarakhaṇḍa)
Tirtha: Śivālaya (general)
Type: temple
Listener: Nṛpa (King)
Scene: A visionary depiction of a Śiva temple as a cosmos: the sanctum filled with shimmering ‘atoms’ like stars, while the donor ascends to svarga for kalpa upon kalpa.
Constructing a Śiva-temple is portrayed as an exceptionally meritorious dharmic act with vast spiritual reward.
The verse glorifies any Śiva-āyatana (Śiva sanctuary/temple) rather than a single named site.
The prescription is temple-building (śivālaya-karaṇa) as a form of dharma and religious endowment.