यत्र स्नातो जगन्नाथो नभस्ये दैवतैर्वृतः । कटदानं च तत्प्रोक्तं द्वादश्यां द्विजसत्तमाः
yatra snāto jagannātho nabhasye daivatairvṛtaḥ | kaṭadānaṃ ca tatproktaṃ dvādaśyāṃ dvijasattamāḥ
It is the place where Jagannātha bathed in the month of Nabhas, surrounded by the gods. And there, O best of Brahmins, the giving of a waist-cloth (kaṭa-dāna) is prescribed on the twelfth lunar day.
Prahlāda (continuing narration)
Tirtha: Gopracāra (Jagannātha-snāna-smṛti)
Type: ghat
Listener: brāhmaṇa sages (dvija-sattamāḥ)
Scene: Jagannātha/Janārdana bathes in a sacred waterbody during Nabhas; devas form a radiant circle in the sky; on the bank, devotees prepare a folded cloth for kaṭa-dāna on Dvādaśī.
Holy places are sanctified by divine precedent; aligning one’s worship and charity with that precedent multiplies merit.
The same tīrtha under discussion (Gopracāra/Gopracāraka context), identified as the place of Jagannātha’s sacred bath.
Kaṭa-dāna (donation of a waist-cloth) on Dvādaśī, especially in the month of Nabhas, along with tīrtha-snān.