Skanda Purana — Mahesvara Khanda, Shloka 147
शब्दतत्त्वेन तुष्यंति स्पर्शतत्त्वं च गृह्णते । शुचि दृष्ट्वा त तुष्यंति नात्र राजन्भवेन्मृषा
śabdatattvena tuṣyaṃti sparśatattvaṃ ca gṛhṇate | śuci dṛṣṭvā ta tuṣyaṃti nātra rājanbhavenmṛṣā
They are pleased through the tattva of sound, and they also take in the tattva of touch. Seeing purity, they are satisfied—O King, there is no falsehood in this.
Mahākāla
Listener: King (addressed as rājan)
Scene: A king listens to a sage explaining that subtle beings are pleased by sound and touch; a clean ritual space with kusa grass, water vessel, and offerings; emphasis on purity and mantra-recitation.
FAQs
Mantra/sound and purity are real vehicles of ritual efficacy; subtle beings respond to subtle principles like śabda and sparśa.
No specific tīrtha is named in this verse.
Maintain śauca (purity) and employ proper recitation (sound/mantra), as these satisfy subtle recipients.