तस्यां दत्तं हुतं चेष्टं सर्वमेवाक्षयं मतम् । सर्वदारिद्र्यशमनं भास्करप्रीतये मतम्
tasyāṃ dattaṃ hutaṃ ceṣṭaṃ sarvamevākṣayaṃ matam | sarvadāridryaśamanaṃ bhāskaraprītaye matam
En ese día, todo lo que se da, lo que se ofrece al fuego sagrado (homa) y lo que se emprende como acto religioso se considera de fruto inagotable. Se tiene por capaz de apaciguar toda pobreza, pues se realiza para complacer a Bhāskara (el Sol).
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.