तदा स्याद्विषुवाख्यस्तु कालश्चाक्षयकारकः । मकरे कर्कटे चैव यदा भानुर्व्रजेन्नृप
tadā syādviṣuvākhyastu kālaścākṣayakārakaḥ | makare karkaṭe caiva yadā bhānurvrajennṛpa
Wahai raja, masa itu disebut Viṣuva (titik balik ekuinoks), dan ia menjadi pembuat pahala yang tak binasa (akṣaya). Terutama ketika Surya memasuki Makara (Capricorn) dan Karkaṭa (Cancer).
Bhartṛyajña (contextual; addressing the King)
Type: kshetra
Listener: King (nṛpa) explicitly addressed
Scene: A sage points to a calendrical wheel: Viṣuva is marked, and the Sun is shown entering Makara and Karkaṭa; the king listens while pilgrims prepare offerings at a riverbank.
Certain cosmic junctions—especially solar transits—are praised as ‘akṣaya’, making gifts and rites yield enduring spiritual merit.
The broader passage sits within the Hāṭakeśvara-kṣetra Māhātmya (Nāgara Khaṇḍa), though this verse itself focuses on sacred timing rather than a named tīrtha.
It indicates Viṣuva/Solar-transit periods (Makara and Karkaṭa entries) as especially fit for acts that aim at imperishable merit, such as dāna and śrāddha (by context).
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