Skanda Purana — Mahesvara Khanda, Shloka 99
पूर्वोपात्तं यस्य नास्ति तपोभिश्चार्जयत्यपि । परलोके तस्य भोगो धीमतः स क्रियात्स्फुटम्
pūrvopāttaṃ yasya nāsti tapobhiścārjayatyapi | paraloke tasya bhogo dhīmataḥ sa kriyātsphuṭam
But if one has no store of merit from the past, yet gains it through austerities, then that wise person’s enjoyment will arise in the next world—clearly, as the fruit of his deeds.
Narrator (within Māheśvarakhaṇḍa discourse; likely Sūta/Lomaharṣaṇa tradition)
Scene: An ascetic performs tapas—standing in prayer, fasting, or meditating—while a faint, future celestial reward is shown as a distant luminous city; a ledger of karma shows ‘new puṇya’ being written.
FAQs
Even without past merit, one can generate puṇya through tapas; its fruits may manifest in the next world as rightful enjoyment.
No specific tīrtha is mentioned; the verse teaches a general principle of tapas and karmic fruition.
Tapas (austerity/discipline) is highlighted as the means of earning merit, though no single rite is specified.