Skanda Purana — Mahesvara Khanda, Shloka 68
तेनापि किल धर्मेण उद्दिश्य किल किंचन । देयं तद्धर्मयुगिति शून्ये शून्यं फलं मतम्
tenāpi kila dharmeṇa uddiśya kila kiṃcana | deyaṃ taddharmayugiti śūnye śūnyaṃ phalaṃ matam
সেই ধৰ্মসম্মত উপায়ে হলেও, যথোচিত উদ্দেশ্য আৰু ধৰ্মীয় সংকল্পে কিবা এটা দান কৰা উচিত; কিয়নো সংকল্প শূন্য হলে ফলও শূন্য বুলি মানা হয়।
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A donor pauses in contemplation, hands in añjali, mentally dedicating the gift; a subtle aura indicates intention; the act of giving follows with reverence.
FAQs
Dāna must be accompanied by dharmic intention and dedication; without it, the spiritual result collapses.
No site is named; the verse teaches the inner principle behind meritorious giving.
It implies a proper dedication/saṅkalpa while giving, so the act is ‘dharma-yuk’ (joined to dharma).