Skanda Purana — Mahesvara Khanda, Shloka 21
द्विजानां भूमिदानार्थं मार्गमाणः पदेपदे । निर्दोषां च पवित्रां च तीर्थेष्वपि समन्विताम्
dvijānāṃ bhūmidānārthaṃ mārgamāṇaḥ padepade | nirdoṣāṃ ca pavitrāṃ ca tīrtheṣvapi samanvitām
彼は一歩ごとに、二度生まれし者（ブラーフマナ）に地を施すため、過失なく至上に清浄な土地を求め、さらにティールタ（聖なる渡し場）に等しい霊験を備えた地を探し求めた。
Bhṛgu (contextual, speaking to Nārada)
Listener: Bhṛgu (inner listener); Pārtha/Arjuna (outer listener)
Scene: The narrator describes searching step by step for ideal land to donate: imagery of surveying fields near sacred waters, consulting sages, and envisioning a tīrtha-infused donation site.
FAQs
Charity becomes exalted when guided by purity and discernment—bhūmidāna is framed as a sacred act requiring an unblemished place.
The verse speaks generally of tīrtha-like purity; the narrative soon points to the Mahī river’s confluence with the ocean as the exceptional locus.
Bhūmidāna (donation of land) for dvijas is the featured dharmic act.