Description of the Rules for Charitable Gifts and Related Rites
Gaṅgā-māhātmya
यज्ञो दानं तपो जप्यं श्राद्धं च सुरपूजनम् । गंगायां तु कृतं सर्वं कोटिकोटिगुणं भवेत् ॥ ४४ ॥
yajño dānaṃ tapo japyaṃ śrāddhaṃ ca surapūjanam | gaṃgāyāṃ tu kṛtaṃ sarvaṃ koṭikoṭiguṇaṃ bhavet || 44 ||
যজ্ঞ, দান, তপ, জপ, শ্রাদ্ধ ও দেবপূজা—এগুলির যা কিছু গঙ্গায় করা হয়, তা কোটি‑কোটি গুণ ফলদায়ক হয়।
Suta (narrating Narada Purana discourse; Ganga Mahatmya section)
Vrata: none
Primary Rasa: adbhuta
Secondary Rasa: bhakti
It teaches the tirtha-mahatmya principle: the Ganga is a uniquely potent sacred field where standard Vedic acts (yajna, dana, tapa, japa, shraddha, deva-puja) yield vastly magnified punya (merit).
By highlighting deva-puja and sacred practice at the Ganga, it supports bhakti through place-sanctified worship—devotional acts performed with faith at a holy tirtha are said to bear intensified spiritual fruit.
It emphasizes ritual application (kalpa/vaidika-kriya): correct performance of yajna, japa, and śrāddha, with the added dharmic guideline that tirtha (Ganga) enhances the efficacy of these rites.