Skanda Purana — Mahesvara Khanda, Shloka 123
त्रयोदशी नभस्ये च कृष्णा सा हि कलेः स्मृता । युगादयः स्मृता ह्येता दत्तस्याक्षयकारकाः
trayodaśī nabhasye ca kṛṣṇā sā hi kaleḥ smṛtā | yugādayaḥ smṛtā hyetā dattasyākṣayakārakāḥ
Pada tithi Trayodaśī (hari ke-13) paruh gelap di bulan Nabhasya dikenang sebagai awal Kali-yuga. Inilah yang disebut Yugādi; dan dāna yang dilakukan pada saat itu menjadi berbuah tak habis-habisnya.
Lomaharṣaṇa (Sūta), addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A calm ritual setting at dawn: a donor offers gifts to a worthy recipient while a pañcāṅga is consulted; above, a subtle cosmic wheel marks the yugādi threshold and the onset of Kali remembered on kṛṣṇa-trayodaśī of Nabhasya.
FAQs
Charity offered at cosmically significant times (Yugādi) becomes akṣaya—its merit does not diminish.
No specific tīrtha is mentioned; the emphasis is on sacred time and the fruit of dāna.
Performing dāna on Yugādi tithis to obtain akṣaya (inexhaustible) merit.