दानं वान्यश्च यत्किंचिदक्षयं तद्भविष्यति । माघासितचतुर्दश्यां शिवयोगे च पुत्रक
dānaṃ vānyaśca yatkiṃcidakṣayaṃ tadbhaviṣyati | māghāsitacaturdaśyāṃ śivayoge ca putraka
布施(ダーナ)であれ、いかなる善行であれ、その功徳は尽きることなくなる。とりわけマーガ月の黒分(暗半月)の十四日、吉祥なるシヴァ・ヨーガが現れる時には、わが子よ。
Sūta (Lomaharṣaṇa) addressing the sages (deduced)
Tirtha: Liṅga-kṣetra (contextual)
Type: kshetra
Listener: ‘putraka’ (my child) addressed to the listener
Scene: A Māgha night scene near a Śiva shrine: devotees distribute alms—food, cloth, lamps—under a starry sky; a priest notes ‘Śiva-yoga’ on a palm-leaf calendar; the mood is disciplined and auspicious.
Right timing amplifies dharma: charity and pious acts performed on sacred tithis yield imperishable merit.
The verse highlights a sacred time (Māgha kṛṣṇa caturdaśī with Śiva-yoga) rather than naming a particular tīrtha.
Perform dāna and other meritorious observances on Māgha dark-fortnight Caturdaśī during Śiva-yoga for akṣaya-phala.