श्रावणस्याष्टमी कृष्णा तथाषाढी च पूर्णिमा कार्त्तिकी फाल्गुनी चैत्री ज्येष्ठपञ्चदशी सिता मन्वन्तरादयश् चैता दत्तस्याक्षय्यकारिकाः //
śrāvaṇasyāṣṭamī kṛṣṇā tathāṣāḍhī ca pūrṇimā kārttikī phālgunī caitrī jyeṣṭhapañcadaśī sitā manvantarādayaś caitā dattasyākṣayyakārikāḥ //
Aṣṭamī paruh gelap bulan Śrāvaṇa, Pūrṇimā Āṣāḍha, Pūrṇimā Kārttika–Phālguna–Caitra, Panca-daśī paruh terang bulan Jyeṣṭha, serta peristiwa suci seperti Manvantara—dana yang diberikan pada waktu-waktu ini menjadi sebab kebajikan yang tak-lenyap (akṣaya).
It does not discuss Pralaya directly; it frames Manvantara-related occasions as sacred times when charitable acts yield imperishable (akṣaya) spiritual results.
It guides householders and rulers in dāna-dharma: giving charity on specified lunar dates and sacred periods is presented as a disciplined duty that multiplies merit and supports social-religious order.
The significance is ritual-calendar based (tithi/occasion selection): it lists specific dates—Aṣṭamī and various Pūrṇimās—on which gifts and rites are considered especially efficacious, producing akṣaya merit.