Skanda Purana — Mahesvara Khanda, Shloka 161
एवं ते भूतवद्देवा न हि गृह्णन्ति कर्हिचित् । शुचि कामं जुषंते न हविरश्रद्दधानतः
evaṃ te bhūtavaddevā na hi gṛhṇanti karhicit | śuci kāmaṃ juṣaṃte na haviraśraddadhānataḥ
Thus the gods do not accept such offerings at any time, as though they were meant only for spirits. Even when the oblation is pure, they do not partake of the havis when it is offered without faith (śraddhā).
Mahākāla (contextual)
Tirtha: Mahākāla-kṣetra (implied)
Type: kshetra
Listener: Rājā
Scene: Mahākāla explains that gods never accept offerings made as if for spirits; even pure oblations are refused when offered without faith—depict devas turning away from a faithless offering while blessing a sincere devotee.
FAQs
Inner faith (śraddhā) is essential; ritual purity alone does not make an offering acceptable to the devas.
No site is specified; the teaching is a general dharma principle on offerings.
Offerings (havis) should be made with śraddhā; otherwise the devas do not accept them.