विष्णुनामसमोपेतं भविष्यति तदक्षयम् । दत्तं स्वल्पमपि प्रायः श्रद्धापूतेन चेतसा
viṣṇunāmasamopetaṃ bhaviṣyati tadakṣayam | dattaṃ svalpamapi prāyaḥ śraddhāpūtena cetasā
Jede Gabe, die zusammen mit dem Namen Viṣṇus dargebracht wird, wird unvergänglich. Selbst eine kleine Spende bringt gewöhnlich unfehlbares Verdienst, wenn sie mit einem durch Glauben geläuterten Geist gegeben wird.
Maheśvara (Śiva) (deduced from immediate context: “maheśvaravacaḥ” in 120)
Type: kshetra
Scene: A pilgrim offers a small handful of grain/coins to a brāhmaṇa or temple attendant while softly chanting ‘Nārāyaṇa’; the gift glows symbolically as ‘akṣaya’ (endless) like a stream of light.
Faith-filled giving, sanctified by remembrance of Viṣṇu, becomes imperishable merit (akṣaya-puṇya).
The verse supports the general tīrtha-mahātmya theme; the specific site is introduced later in the chapter as Atithi’s own tīrtha in the Hāṭakeśvara region.
Perform dāna (charity) with śraddhā and with Viṣṇu’s name/remembrance to make the gift’s merit inexhaustible.