Skanda Purana — Mahesvara Khanda, Shloka 82
यद्दत्त्वा तप्यते पश्चादासुरं तद्धृथा मतम् । अश्रद्धया यद्ददाति राक्षसं स्याद्वृथैव तत्
yaddattvā tapyate paścādāsuraṃ taddhṛthā matam | aśraddhayā yaddadāti rākṣasaṃ syādvṛthaiva tat
施した後にのち悔いの熱に焼かれる布施は「アースラ（āsura）」とされ、むなしいと見なされる。信（シュラッダー）なくして与える布施は「ラークシャサ（rākṣasa）」であり、それもまた無果となる。
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A donor hands a gift but later turns away with a troubled face (regret), contrasted with another donor giving mechanically without devotion; the teacher points out the inner fault as the true destroyer of merit.
FAQs
The inner state matters: charity given with regret or without faith loses its purifying and merit-bearing power.
No sacred geography is mentioned; the verse teaches ethical standards for dāna.
Avoid two merit-destroying modes: giving then regretting (āsura), and giving without śraddhā/faith (rākṣasa).