Skanda Purana — Mahesvara Khanda, Shloka 145
भव्यं भूतं भविष्यच्च सर्वं जानंति यांति च । पंचतन्मात्ररूपं च मनोबुद्धिरहंजडाः
bhavyaṃ bhūtaṃ bhaviṣyacca sarvaṃ jānaṃti yāṃti ca | paṃcatanmātrarūpaṃ ca manobuddhirahaṃjaḍāḥ
They know all—what has been, what is, and what will be—and they also move freely. Their form pertains to the five subtle elements, together with mind, intellect, and the ego-principle (ahaṃkāra).
Mahākāla
Listener: Questioner in the dialogue (unnamed in provided excerpt)
Scene: A schematic yet poetic vision: luminous ancestral beings composed of subtle elemental essences, surrounded by symbols of the five tanmātras; time (past-present-future) shown as a tri-fold wheel behind them.
FAQs
Ritual reception is explained through the doctrine of subtle embodiment: beings can function through tanmātras and inner instruments beyond gross matter.
No tīrtha is mentioned; the verse is philosophical (subtle-body doctrine).
None directly; it supplies the metaphysical basis for how offerings can be received.