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
তারা অতীত, বর্তমান ও ভবিষ্যৎ—সবই জানে এবং (স্বাধীনভাবে) গমনও করে। তাদের রূপ পঞ্চ তন্মাত্রা-স্বরূপ, এবং মন, বুদ্ধি ও অহংকার-তত্ত্বযুক্ত।
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.