नारायणमिदं कर्म यः करोति न लिप्यते । शतत्रयं षष्टियुतं दिनमाहुश्च वत्सरे
nārāyaṇamidaṃ karma yaḥ karoti na lipyate | śatatrayaṃ ṣaṣṭiyutaṃ dinamāhuśca vatsare
یہ عمل نارائن کے نام پر ہے؛ جو اسے انجام دیتا ہے وہ گناہ سے آلودہ نہیں ہوتا۔ اور کہا جاتا ہے کہ سال میں تین سو ساٹھ دن ہوتے ہیں۔
Brahmā
Type: kshetra
Scene: A devotee making saṅkalpa before a Nārāyaṇa icon, holding water in the palm; beside him a pañcāṅga/leaf manuscript indicating time-count; the atmosphere is orderly and pure.
Acts consecrated to Nārāyaṇa purify the doer; dedication transforms karma into a non-binding spiritual practice.
No specific tīrtha is named in this verse; it frames the practice as Nārāyaṇa-centered within a māhātmya chapter.
Perform the stated observance as a Nārāyaṇa-karma (Nārāyaṇa-dedicated act); the verse also notes the 360-day count used for calendrical framing.