आषाढस्यापि दशमी माघमासस्य सप्तमी । श्रावणस्याष्टमी कृष्णा तथाषाढी च पूर्णिमा
āṣāḍhasyāpi daśamī māghamāsasya saptamī | śrāvaṇasyāṣṭamī kṛṣṇā tathāṣāḍhī ca pūrṇimā
Also praised are the tenth day of Āṣāḍha, the seventh day of the month of Māgha, the eighth day of the dark fortnight of Śrāvaṇa, and likewise the full-moon of Āṣāḍha—powerful occasions for dharmic merit, especially through giving (dāna).
Lomaharṣaṇa (Sūta) (deduced from Māheśvara-khaṇḍa context)
Scene: Four seasonal vignettes: monsoon Āṣāḍha full-moon with lamp-lit worship; Āṣāḍha daśamī charity; winter Māgha saptamī sunrise bath; Śrāvaṇa dark aṣṭamī night vigil with devotional singing—each framed as a sacred time-node for merit.
Time (kāla), marked by tithi and month, becomes a vessel for intensified merit when used for dharmic action.
No tīrtha is mentioned; the verse praises calendrical observances.
These dates are presented as especially auspicious for vrata-like observances and dāna.