तस्यां दत्तं हुतं चेष्टं सर्वमेवाक्षयं मतम् । सर्वदारिद्र्यशमनं भास्करप्रीतये मतम्
tasyāṃ dattaṃ hutaṃ ceṣṭaṃ sarvamevākṣayaṃ matam | sarvadāridryaśamanaṃ bhāskaraprītaye matam
On that day, whatever is given, offered into the sacred fire (homa), or undertaken as a religious observance is regarded as inexhaustible in its result. It is held to quell every form of poverty, being done for the pleasure of Bhāskara (the Sun).
Lomaharṣaṇa (Sūta) (deduced from Māheśvara-khaṇḍa context)
Tirtha: Ratha-saptamī
Type: kshetra
Scene: At sunrise on Ratha-saptamī, devotees offer arghya; a small homa fire burns; gifts are distributed; Bhāskara shines overhead, symbolically dissolving ‘daridrya’ as darkness recedes.
Dedicated action on a sanctified tithi yields lasting merit and supports worldly well-being when performed with devotional intent.
No specific site is mentioned; the glorification centers on the tithi (Ratha-saptamī) and Sūrya devotion.
Dāna (giving), homa (fire oblations), and other dharmic undertakings on that day are said to become akṣaya and alleviate poverty.