Description of the Rules for Charitable Gifts and Related Rites
Gaṅgā-māhātmya
यस्त्वक्षयतृतीयायां गंगातीरे ददाति वै । घृतधेनुं विधानेन तस्य पुण्यफलं श्रृणु ॥ ४५ ॥
yastvakṣayatṛtīyāyāṃ gaṃgātīre dadāti vai | ghṛtadhenuṃ vidhānena tasya puṇyaphalaṃ śrṛṇu || 45 ||
যে ব্যক্তি অক্ষয় তৃতীয়ায় গঙ্গাতীরে বিধিপূর্বক ঘৃতধেনু দান করে, তার পুণ্যফল শোনো।
Sanatkumara (teaching Narada in dialogue)
Vrata: Akṣaya Tṛtīyā (dāna-focused observance)
Rasa: {"primary_rasa":"bhakti","secondary_rasa":"adbhuta","emotional_journey":"Moves from a precise sacred time and place (Akṣaya Tṛtīyā at Gaṅgā) to anticipation of an extraordinary promised merit."}
It highlights that charity (dāna) performed at a sacred tirtha—specifically the Gaṅgā—on Akṣaya Tṛtīyā gains an “imperishable” (akṣaya) quality, and the text prepares to describe its specific puṇya-phala.
By emphasizing reverent, rule-based offering at a holy place and time, it frames devotion as expressed through dharmic acts—service, giving, and honoring sacred tirthas—as an applied form of bhakti in daily life.
Kalpa (ritual procedure) and Jyotiṣa (timing by tithi) are implied: the act is to be done “vidhānena” (per rite) and specifically on the tithi Akṣaya Tṛtīyā, showing the importance of correct ritual method and auspicious calendrical timing.