संक्रान्तौ यानि दानानि हव्यकव्यानि भारत । अपामिव समुद्रस्य तेषामन्तो न लभ्यते
saṃkrāntau yāni dānāni havyakavyāni bhārata | apāmiva samudrasya teṣāmanto na labhyate
Ô Bhārata, les dons accordés et les oblations—havya pour les dieux et kavya pour les ancêtres—accomplis au temps de Saṃkrānti, ont un mérite incommensurable, tel l’océan dont on ne trouve pas la limite des eaux.
Śrī Mārkaṇḍeya (contextual, continuing instruction to Yudhiṣṭhira)
Tirtha: Ravitīrtha (contextual)
Type: ghat
Listener: Bhārata
Scene: At a river ghat on Saṃkrānti, a householder performs tarpaṇa with black sesame and water, while a small homa fire burns for havya; the ocean-simile is visualized as vast shimmering waters beyond.
Charity and sacred offerings performed at Saṃkrānti become immeasurably fruitful when aligned with cosmic time.
The verse sets up the Revā-khaṇḍa context; the adhyāya’s focus proceeds toward Ravitīrtha/Ādityeśvara on the Narmadā (Revā).
Perform dāna (charity) and havya–kavya offerings (to devas and pitṛs) specifically on Saṃkrānti.