संक्रांतौ यत्प्रदानेन सूर्ये वा श्रवणेन तु । तत्फलं समवाप्नोति श्रुत्वा माहात्म्यमुतमम्
saṃkrāṃtau yatpradānena sūrye vā śravaṇena tu | tatphalaṃ samavāpnoti śrutvā māhātmyamutamam
Par tout don offert à Saṅkrānti, ou par l’écoute un dimanche, on obtient ce même fruit, rien qu’en entendant ce Māhātmya suprême.
Narratorial voice within the Māhātmya (speaker not explicit in this verse)
Tirtha: Ratnāditya māhātmya (Śrīhāṭakeśvara-kṣetra)
Type: kshetra
Listener: Devotee audience (implied)
Scene: A calendar-marked Saṅkrānti scene juxtaposed with a Sunday discourse: on one side devotees give gifts (cloth, grain, gold) to brāhmaṇas; on the other, a congregation listens to the māhātmya—both framed under the same radiant sun.
Puranic dharma elevates both charity (dāna) and devotional listening (śravaṇa) as parallel paths to the same spiritual merit.
The statement belongs to the Nāgarakhaṇḍa Tīrthamāhātmya flow (Śrīhāṭakeśvara-kṣetra māhātmya context), praising the ‘supreme’ māhātmya itself.
Dāna at Saṅkrānti and/or śravaṇa on Sunday are highlighted as merit-producing observances.