नंदिन्युवाच । तपः कृते प्रशंसंति त्रेतायां ध्यानमेव च । द्वापरे यज्ञयोगं च दानमेकं कलौ युगे । सर्वेषामेव दानानां नास्ति दानमतः परम्
naṃdinyuvāca | tapaḥ kṛte praśaṃsaṃti tretāyāṃ dhyānameva ca | dvāpare yajñayogaṃ ca dānamekaṃ kalau yuge | sarveṣāmeva dānānāṃ nāsti dānamataḥ param
Nandinī sprach: Im Kṛta-Zeitalter preist man die Askese (tapas); im Tretā-Zeitalter allein die Meditation (dhyāna); im Dvāpara-Zeitalter die Übung des Opfers (yajña-yoga). Doch im Kali-Zeitalter ist die Gabe, die Wohltätigkeit (dāna), der eine höchste Weg—unter allen Gaben gibt es keine höhere als diese.
Nandinī
Listener: Vyāghra (tiger) and/or the inquiring seeker in the dialogue frame
Scene: Nandinī, composed and authoritative, enumerates the four yugas’ principal disciplines, culminating in Kali’s dāna; symbolic vignettes of tapas, meditation, yajña-fire, and giving appear around her.
Dharma adapts by age; in Kali-yuga, dāna (charitable giving) is emphasized as the highest practical spiritual discipline.
The verse is part of a larger Tīrthamāhātmya narrative; the local sanctity culminates in worship of a renowned Liṅga mentioned shortly after.
It prescribes dāna (charity) as the foremost practice in Kali-yuga.