अश्वमेधादिभिर्यज्ञैरिष्टैश्चैवाप्तदक्षिणैः । सर्वव्रततपोभिश्च कृतैर्यत्पुण्यमाप्यते
aśvamedhādibhiryajñairiṣṭaiścaivāptadakṣiṇaiḥ | sarvavratatapobhiśca kṛtairyatpuṇyamāpyate
凡由阿湿婆梅陀(马祭)等诸祭祀所获之功德,由如法行仪并具足供养与祭司酬施(达克希那)所成之功德,以及修持一切誓戒与苦行所得之功德——
Sūta (Lomaharṣaṇa) (deduced: Māheśvarakhaṇḍa narrative frame)
Tirtha: Koṭitīrtha (implied)
Type: tirtha
Listener: Assembly/pilgrims (implied)
Scene: A symbolic juxtaposition: on one side a grand Aśvamedha arena with priests and the sacrificial horse; on the other side a simple pilgrim at Koṭitīrtha performing snāna/dāna—both crowned by equal radiance of puṇya, suggesting equivalence.
The Purāṇa teaches that tīrtha-māhātmya can concentrate the merit of major sacrifices, vows, and austerities into accessible devotional practice.
Koṭitīrtha is the intended tīrtha, stated explicitly in the following verse.
Performance of yajñas (e.g., Aśvamedha), payment of dakṣiṇā, and observance of vrata and tapas are referenced as sources of puṇya.