Skanda Purana — Mahesvara Khanda, Shloka 76
त्रिधा नौमित्तिकं प्रोक्तं सदा होमविवर्जितम् । इति प्रोक्ताः प्रकारास्ते त्रैविध्यमभिधीयते
tridhā naumittikaṃ proktaṃ sadā homavivarjitam | iti proktāḥ prakārāste traividhyamabhidhīyate
ナイミッティカ（因縁・機会に基づく布施）は三種であると説かれ、ホーマ（火供）を常の必須条件とせずに行われるという。かくして、これらの様式は三分の分類と呼ばれる。
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A calm instructional scene: a seated ācārya explaining threefold naimittika-dāna to attentive householders; palm-leaf manuscripts, a simple altar present but no active homa fire, emphasizing ‘homa-vivarjita’.
FAQs
Charity can be categorized systematically; certain forms of cause-based giving are valid even without obligatory fire-ritual accompaniment.
No holy site is referenced; the verse is a doctrinal classification of dāna.
Naimittika dāna is taught as threefold and not invariably tied to homa.