गुरुदेवातिथिभ्यश्च स्वभृत्येभ्यो विशेषतः । अदत्त्वा भोजनं यैस्तु कृतं तेऽत्र व्यवस्थिताः
gurudevātithibhyaśca svabhṛtyebhyo viśeṣataḥ | adattvā bhojanaṃ yaistu kṛtaṃ te'tra vyavasthitāḥ
Ceux qui, sans offrir de nourriture au guru, aux dieux, aux hôtes et surtout à leurs propres dépendants et serviteurs, mangèrent pour eux-mêmes, sont ici placés pour souffrir.
Skanda (deduced from Nāgarakhaṇḍa Tīrthamāhātmya narrative style)
Scene: A moral contrast tableau: a householder eats alone while guru, guests, and servants stand unfed; the scene dissolves into a punitive underworld station where such selfish eaters are held.
Food is sacred; withholding nourishment from guru, guests, and dependents violates dharma and leads to painful karmic consequences.
No single tīrtha is named in this verse; it appears within a broader Tīrthamāhātmya discourse on dharma and its fruits.
The implied prescription is anna-dāna—feeding guru, guests, and dependents before eating oneself.