तेनैव हि शरिरेण प्रणतं पुरतः स्थितम् । अद्यप्रभृति संक्रांतौ मकरस्यापरोपि यः
tenaiva hi śarireṇa praṇataṃ purataḥ sthitam | adyaprabhṛti saṃkrāṃtau makarasyāparopi yaḥ
以同一具身躯,奉者将俯首恭敬,立于(湿婆)之前。从今日起,于摩羯转日(Makara-saṅkrānti),凡其他任何人(亦如此行者)……
Śiva (continuing statement, completed in next verse)
Tirtha: Kailāsa (implied)
Type: kshetra
Scene: A devotee stands before Śiva, body bowed in praṇāma; the sky suggests a solar transition (saṅkrānti), with ritual calm and heightened sanctity.
Sacred calendrical moments like saṅkrānti are gateways for intensified merit when paired with humble reverence before Śiva.
No specific tīrtha is named; the emphasis is on Makara-saṅkrānti timing and Śiva-darśana.
Observance on Makara-saṅkrānti with reverent approach/prostration before Śiva, leading into the ghee-worship instruction in the next verse.