Skanda Purana — Mahesvara Khanda, Shloka 145
भव्यं भूतं भविष्यच्च सर्वं जानंति यांति च । पंचतन्मात्ररूपं च मनोबुद्धिरहंजडाः
bhavyaṃ bhūtaṃ bhaviṣyacca sarvaṃ jānaṃti yāṃti ca | paṃcatanmātrarūpaṃ ca manobuddhirahaṃjaḍāḥ
তেওঁলোকে অতীত, বৰ্তমান আৰু ভবিষ্যৎ—সকলো জানে আৰু গমনাগমনো কৰে। তেওঁলোকৰ ৰূপ পঞ্চ তন্মাত্ৰাৰ, লগতে মন, বুদ্ধি আৰু অহংকাৰ-তত্ত্বও আছে।
Mahākāla
Listener: Questioner in the dialogue (unnamed in provided excerpt)
Scene: A schematic yet poetic vision: luminous ancestral beings composed of subtle elemental essences, surrounded by symbols of the five tanmātras; time (past-present-future) shown as a tri-fold wheel behind them.
FAQs
Ritual reception is explained through the doctrine of subtle embodiment: beings can function through tanmātras and inner instruments beyond gross matter.
No tīrtha is mentioned; the verse is philosophical (subtle-body doctrine).
None directly; it supplies the metaphysical basis for how offerings can be received.