स विश्वकर्ता भुवनेषु गोप्ता स यज्ञभुक्सर्वफलप्रदश्च । दानानि वस्तुष्वधिदैवतं च यस्मिन्समुद्दिश्य ददाति मुक्तः
sa viśvakartā bhuvaneṣu goptā sa yajñabhuksarvaphalapradaśca | dānāni vastuṣvadhidaivataṃ ca yasminsamuddiśya dadāti muktaḥ
Dialah Pencipta jagat raya, Pelindung di segala dunia; Dialah Penikmat yajña dan Pemberi segala buah. Bila seseorang, dengan lepas-ikatan, memberi dana dengan mengingat Dia—serta mengenali Dia sebagai dewa penguasa dalam segala benda—maka dana itu menjadi persembahan yang tepat arah.
Brahmā (context: Brahmanārada-saṃvāda referenced at chapter colophon)
Tirtha: Hāṭakeśvara-kṣetra
Type: kshetra
Listener: Nārada
Scene: Cosmic Viṣṇu as creator-protector presides invisibly over a charity act; the gift, recipient, and donor are shown connected by a luminous thread indicating the adhidaivata presence in all things.
Dāna becomes spiritually complete when it is consciously dedicated to the Supreme Lord, acknowledged as the inner divinity behind all offerings and results.
The surrounding narrative belongs to Hāṭakeśvara-kṣetra māhātmya within Nāgara Khaṇḍa, though this verse emphasizes universal theology of offering rather than a single tirtha.
Offer charity with intentional dedication (saṃkalpa) to the Lord, recognizing Him as the adhi-daivata associated with all gifted objects.