Skanda Purana — Mahesvara Khanda, Shloka 146
नवतत्तवमयं देहं दशमः पुरुषो मतः । तस्माद्गंधेन तृप्यंति रसतत्त्वेन ते तथा
navatattavamayaṃ dehaṃ daśamaḥ puruṣo mataḥ | tasmādgaṃdhena tṛpyaṃti rasatattvena te tathā
The body is held to be made of nine tattvas, and the Puruṣa is regarded as the tenth. Therefore they are satisfied through the principle of smell, and likewise through the tattva of taste, its subtle essence.
Mahākāla
Listener: Questioner in the dialogue (unnamed in provided excerpt)
Scene: A ritual tray with sandal paste, incense, and libation water is shown emitting subtle essences that rise as colored streams (gandha and rasa) toward invisible recipients; a faint diagram of nine tattvas plus Puruṣa overlays the scene.
FAQs
Offerings work through subtle essences (gandha, rasa), not merely gross material transfer; consciousness (Puruṣa) is distinct from material principles.
No tīrtha is specified in this verse.
Implied: offerings should be pure and fragrant/nourishing in essence, since subtle smell and taste are what satisfy subtle recipients.