दानं वान्यश्च यत्किंचिदक्षयं तद्भविष्यति । माघासितचतुर्दश्यां शिवयोगे च पुत्रक
dānaṃ vānyaśca yatkiṃcidakṣayaṃ tadbhaviṣyati | māghāsitacaturdaśyāṃ śivayoge ca putraka
La caridad (dāna) —o cualquier acto piadoso— se vuelve de mérito inagotable. En especial, en el decimocuarto día de la quincena oscura de Māgha, cuando prevalece el auspicioso Śiva-yoga, hijo mío.
Sūta (Lomaharṣaṇa) addressing the sages (deduced)
Tirtha: Liṅga-kṣetra (contextual)
Type: kshetra
Listener: ‘putraka’ (my child) addressed to the listener
Scene: A Māgha night scene near a Śiva shrine: devotees distribute alms—food, cloth, lamps—under a starry sky; a priest notes ‘Śiva-yoga’ on a palm-leaf calendar; the mood is disciplined and auspicious.
Right timing amplifies dharma: charity and pious acts performed on sacred tithis yield imperishable merit.
The verse highlights a sacred time (Māgha kṛṣṇa caturdaśī with Śiva-yoga) rather than naming a particular tīrtha.
Perform dāna and other meritorious observances on Māgha dark-fortnight Caturdaśī during Śiva-yoga for akṣaya-phala.