शर्मन्नर्घ्यादिकर्तव्ये शर्मा तर्पणकर्मणि । शर्मणे सस्यदाने च शर्मणोऽक्षय्यके विधौ
śarmannarghyādikartavye śarmā tarpaṇakarmaṇi | śarmaṇe sasyadāne ca śarmaṇo'kṣayyake vidhau
Lorsqu’on accomplit l’arghya et les offrandes qui s’y rattachent, qu’on emploie la forme nominale «śarman». Dans le rite de tarpaṇa, qu’on dise «śarmā». Dans le don de grains (sasya-dāna), qu’on dise «śarmaṇe»; et dans la procédure du don akṣayya (impérissable), qu’on dise «śarmaṇaḥ/śarmaṇo».
Skanda (deduced)
Scene: A sequence of four small ritual moments: (1) arghya offering with a small vessel, (2) tarpaṇa water-libation, (3) sasya-dāna with sheaves of grain, (4) akṣayya-dāna with a permanent gift (cow/gold/land symbol). Each panel bears the corresponding name-form: śarman, śarmā, śarmaṇe, śarmaṇaḥ.
The rite is strengthened when offerings are accompanied by correctly formed names and formulas.
No specific tīrtha is mentioned in this verse.
Different ritual contexts require different name-forms (śarman/śarmā/śarmaṇe/śarmaṇo) for arghya, tarpaṇa, grain-dāna, and akṣayya-dāna.