विष्णुनामसमोपेतं भविष्यति तदक्षयम् । दत्तं स्वल्पमपि प्रायः श्रद्धापूतेन चेतसा
viṣṇunāmasamopetaṃ bhaviṣyati tadakṣayam | dattaṃ svalpamapi prāyaḥ śraddhāpūtena cetasā
Sedekah yang dipersembahkan dengan menyertakan Nama Viṣṇu menjadi tak binasa. Bahkan pemberian yang kecil pun, bila diberikan dengan batin yang disucikan oleh śraddhā (iman-bhakti), umumnya menghasilkan pahala yang tak pernah gagal.
Maheśvara (Śiva) (deduced from immediate context: “maheśvaravacaḥ” in 120)
Type: kshetra
Scene: A pilgrim offers a small handful of grain/coins to a brāhmaṇa or temple attendant while softly chanting ‘Nārāyaṇa’; the gift glows symbolically as ‘akṣaya’ (endless) like a stream of light.
Faith-filled giving, sanctified by remembrance of Viṣṇu, becomes imperishable merit (akṣaya-puṇya).
The verse supports the general tīrtha-mahātmya theme; the specific site is introduced later in the chapter as Atithi’s own tīrtha in the Hāṭakeśvara region.
Perform dāna (charity) with śraddhā and with Viṣṇu’s name/remembrance to make the gift’s merit inexhaustible.
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