Description of the Rules for Charitable Gifts and Related Rites
Gaṅgā-māhātmya
तथैवायतनान्येषां कारयत्यपि शक्तितः । अन्यतीर्थेषु करणात्कोटिगुणं भवेत् ॥ २५ ॥
tathaivāyatanānyeṣāṃ kārayatyapi śaktitaḥ | anyatīrtheṣu karaṇātkoṭiguṇaṃ bhavet || 25 ||
De même, s’il fait édifier d’autres sanctuaires (āyatana) selon ses moyens, alors, en le faisant dans un autre tīrtha, le mérite devient cent millions de fois plus grand.
Sanatkumara (in dialogue with Narada)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: bhakti
It teaches that commissioning sacred shrines is a powerful dhārmic act, and when performed in a tīrtha its spiritual merit is amplified immensely (described as koṭiguṇa, “crore-fold”).
By encouraging the establishment of āyatanas—places that support worship, remembrance, and service—this verse frames bhakti as not only personal practice but also creating enduring supports for communal devotion.
Ritual-practice emphasis (kalpa-oriented dharma): acting “according to capacity” (śaktitaḥ) and choosing an appropriate tīrtha are practical guidelines for maximizing the fruit of religious works.