Skanda Purana — Mahesvara Khanda, Shloka 149
शक्तयः सर्वभावानामचिंत्या ज्ञानगोचराः । तस्मात्तत्त्वं प्रगृह्णन्ति शेषमत्रैवदृश्यते
śaktayaḥ sarvabhāvānāmaciṃtyā jñānagocarāḥ | tasmāttattvaṃ pragṛhṇanti śeṣamatraivadṛśyate
あらゆる存在の内なる力（シャクティ, Śakti）は不可思議であるが、智慧の眼には知られ得る。ゆえに彼らは本質のタットヴァを取り、残りはここにのみ留まると見られる。
Mahākāla
Scene: A metaphysical visualization: subtle ‘powers’ as luminous currents within beings; from an offering, a bright essence is drawn upward by unseen forces while the physical remains on the altar.
FAQs
Ritual works by śakti: subtle recipients take the ‘tattva’ (essence), while the gross remainder remains—hence visible leftovers do not negate spiritual transfer.
No tīrtha is specified; the verse concludes a general explanation of ritual mechanics.
No new prescription; it affirms the principle that offerings should be made with faith, since essence-transfer occurs through śakti.