Skanda Purana — Mahesvara Khanda, Shloka 145
भव्यं भूतं भविष्यच्च सर्वं जानंति यांति च । पंचतन्मात्ररूपं च मनोबुद्धिरहंजडाः
bhavyaṃ bhūtaṃ bhaviṣyacca sarvaṃ jānaṃti yāṃti ca | paṃcatanmātrarūpaṃ ca manobuddhirahaṃjaḍāḥ
वे भूत, भविष्य और वर्तमान—सब कुछ जानते हैं और (स्वेच्छा से) गमन भी करते हैं। उनका रूप पाँच तन्मात्राओं का है, तथा मन, बुद्धि और अहंकार-तत्त्व से संयुक्त है।
Mahākāla
Listener: Questioner in the dialogue (unnamed in provided excerpt)
Scene: A schematic yet poetic vision: luminous ancestral beings composed of subtle elemental essences, surrounded by symbols of the five tanmātras; time (past-present-future) shown as a tri-fold wheel behind them.
FAQs
Ritual reception is explained through the doctrine of subtle embodiment: beings can function through tanmātras and inner instruments beyond gross matter.
No tīrtha is mentioned; the verse is philosophical (subtle-body doctrine).
None directly; it supplies the metaphysical basis for how offerings can be received.