Skanda Purana — Mahesvara Khanda, Shloka 41
अल्पत्वं वा बहुत्वं वा दानस्याभ्युदयावहम् । श्रद्धा शक्तिश्च दानानां वृद्ध्यक्षयकरेहि ते
alpatvaṃ vā bahutvaṃ vā dānasyābhyudayāvaham | śraddhā śaktiśca dānānāṃ vṛddhyakṣayakarehi te
施しが小さくとも大きくとも、ダーナは吉祥なる向上をもたらし得る。なぜなら、シュラッダー（敬虔なる信）と力のほどこそが、布施の果を増しも減らしもするからである。
Brahmin teacher (unnamed)
Scene: A humble donor offers a small gift with folded hands before a serene Śaiva altar; beside him a wealthy man offers heaps with distracted pride; a subtle aura of light surrounds the faithful giver, while the other’s offering appears spiritually dim.
FAQs
The spiritual power of dāna depends chiefly on śraddhā (reverent intention) and śakti (honest capacity), not merely on quantity.
No holy site is mentioned; the verse teaches a universal dharma principle about charity.
Give according to one’s means with sincere faith; the merit grows or diminishes based on intention and capacity.