Garuda Purana — Moksha Sadhana Prakarana, Shloka 105
Veṅkaṭeśa-Māhātmya: Varāha Prelude, Descent of Śeṣācala, Svāmipuṣkariṇī and the Network of Tīrthas
with Dāna-Lakṣaṇas
दाने तस्याः शक्त्य भावे च देवि स्नात्वा तीर्थे वासुदेवाभिधस्य / सम्यक् श्राव्यं लक्षणं वै शिलायास्तयोस्तुल्यं फलमाहुर्महान्तः
dāne tasyāḥ śaktya bhāve ca devi snātvā tīrthe vāsudevābhidhasya / samyak śrāvyaṃ lakṣaṇaṃ vai śilāyāstayostulyaṃ phalamāhurmahāntaḥ
おお女神よ、その布施をなす力がないときは、「ヴァースデーヴァ」と名づけられるティールタで沐浴し、聖なるシラーの相（しるし）と特徴を正しく聴聞すべきである。賢者たちは、この二つの行いの果報は等しいと説く。
Lord Vishnu (speaking to Garuda/Vinata-putra)
Concept: Intent and accessible means matter: when dāna is impossible, tīrtha-snāna plus śravaṇa of sacred knowledge yields equivalent puṇya.
Vedantic Theme: Adhikāra-bheda (eligibility differences) and compassionate upāya: spiritual benefit is not monopolized by wealth; śravaṇa (hearing) is itself purifying and knowledge-bearing.
Application: If you cannot donate materially, offer time, attention, learning, and sincere practice—participate through service, listening, and disciplined devotion.
Primary Rasa: shanta
Secondary Rasa: karuna
Type: tirtha (sacred ford)
Related Themes: Garuda Purana 3.26.103-104 (Śālagrāma-dāna and lakṣaṇa)
FAQs
It advises bathing at the Vāsudeva-named tīrtha and properly listening to the teaching about the sacred śilā and its marks, stating that this yields merit equal to the donation.
It presents an accessible substitute for merit-bearing rites: when dāna is not feasible, tīrtha-snāna and śravaṇa (hearing the prescribed description) are affirmed by sages as producing comparable ritual fruit.
If you cannot perform costly rites, prioritize sincere, scripturally guided practice—pilgrimage-bathing where possible and attentive listening/recitation of relevant teachings—while maintaining devotion and ethical conduct.