विष्णुनामसमोपेतं भविष्यति तदक्षयम् । दत्तं स्वल्पमपि प्रायः श्रद्धापूतेन चेतसा
viṣṇunāmasamopetaṃ bhaviṣyati tadakṣayam | dattaṃ svalpamapi prāyaḥ śraddhāpūtena cetasā
Tout don offert en étant accompagné du Nom de Viṣṇu devient impérissable. Même une offrande minime, donnée avec un esprit purifié par la foi, produit d’ordinaire un mérite infaillible.
Maheśvara (Śiva) (deduced from immediate context: “maheśvaravacaḥ” in 120)
Faith-filled giving, sanctified by remembrance of Viṣṇu, becomes imperishable merit (akṣaya-puṇya).
The verse supports the general tīrtha-mahātmya theme; the specific site is introduced later in the chapter as Atithi’s own tīrtha in the Hāṭakeśvara region.
Perform dāna (charity) with śraddhā and with Viṣṇu’s name/remembrance to make the gift’s merit inexhaustible.