शर्मन्नर्घ्यादिकर्तव्ये शर्मा तर्पणकर्मणि । शर्मणे सस्यदाने च शर्मणोऽक्षय्यके विधौ
śarmannarghyādikartavye śarmā tarpaṇakarmaṇi | śarmaṇe sasyadāne ca śarmaṇo'kṣayyake vidhau
Beim Darbringen von arghya und verwandten Opfergaben soll die Namensform «śarman» verwendet werden. Im tarpaṇa-Ritus verwende man «śarmā». Bei der Gabe von Getreide (sasya-dāna) verwende man «śarmaṇe»; und im Verfahren der akṣayya-Gabe (unvergänglich) verwende man «śarmaṇaḥ/śarmaṇo».
Skanda (deduced)
Scene: A sequence of four small ritual moments: (1) arghya offering with a small vessel, (2) tarpaṇa water-libation, (3) sasya-dāna with sheaves of grain, (4) akṣayya-dāna with a permanent gift (cow/gold/land symbol). Each panel bears the corresponding name-form: śarman, śarmā, śarmaṇe, śarmaṇaḥ.
The rite is strengthened when offerings are accompanied by correctly formed names and formulas.
No specific tīrtha is mentioned in this verse.
Different ritual contexts require different name-forms (śarman/śarmā/śarmaṇe/śarmaṇo) for arghya, tarpaṇa, grain-dāna, and akṣayya-dāna.