Skanda Purana — Mahesvara Khanda, Shloka 99
पूर्वोपात्तं यस्य नास्ति तपोभिश्चार्जयत्यपि । परलोके तस्य भोगो धीमतः स क्रियात्स्फुटम्
pūrvopāttaṃ yasya nāsti tapobhiścārjayatyapi | paraloke tasya bhogo dhīmataḥ sa kriyātsphuṭam
যার পূর্বসঞ্চিত পুণ্য নেই, কিন্তু যে তপস্যায় তা অর্জন করে—সেই ধীমানের ভোগ পরলোকে তার কর্মফলরূপে স্পষ্টভাবে প্রকাশ পায়।
Narrator (within Māheśvarakhaṇḍa discourse; likely Sūta/Lomaharṣaṇa tradition)
Scene: An ascetic performs tapas—standing in prayer, fasting, or meditating—while a faint, future celestial reward is shown as a distant luminous city; a ledger of karma shows ‘new puṇya’ being written.
FAQs
Even without past merit, one can generate puṇya through tapas; its fruits may manifest in the next world as rightful enjoyment.
No specific tīrtha is mentioned; the verse teaches a general principle of tapas and karmic fruition.
Tapas (austerity/discipline) is highlighted as the means of earning merit, though no single rite is specified.