न्यायेन दुर्लभं द्रव्यं देशे कालेपि वा पुनः । दानार्हौ देशकालौ तौ स्यातां श्रेष्ठौ न चान्यथा
nyāyena durlabhaṃ dravyaṃ deśe kālepi vā punaḥ | dānārhau deśakālau tau syātāṃ śreṣṭhau na cānyathā
Wealth that is hard to obtain by lawful means—whether because of place or time—when given, makes that very place and that very time truly most excellent for charity, and not otherwise.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A drought/lean-season setting: a donor gives a hard-earned portion; the environment subtly brightens, symbolizing that the place-time becomes sanctified by charity.
Charity becomes especially meritorious when lawful resources are scarce—difficulty in time/place elevates the act.
No single tīrtha is specified; the verse speaks of ‘place and time’ as conditions for heightened merit.
It recommends dāna particularly when rightful wealth is difficult to procure due to circumstances of time and place.