Skanda Purana — Mahesvara Khanda, Shloka 164
तस्मान्मंत्रैः सदा देयं पौराणैर्वैदिकैरपि । अन्यथा ते न गृह्णन्ति भूतानामुपतिष्ठति
tasmānmaṃtraiḥ sadā deyaṃ paurāṇairvaidikairapi | anyathā te na gṛhṇanti bhūtānāmupatiṣṭhati
ゆえに、布施は常にマントラとともに与えるべきである。プラーナのマントラであれ、ヴェーダのマントラであれ同じである。さもなくば神々は受け取らず、その供物はついにブータ（霊鬼）の群れに帰してしまう。
Mahākāla (contextual)
Listener: King (nṛpa)
Scene: A ritual gift being offered with mantra as a protective aura; in contrast, shadowy bhūta figures lurk at the margins ready to seize mantra-less offerings.
FAQs
Mantra safeguards and directs the fruit of giving; without it, the intended divine recipients are not reached.
No site is named; the verse lays down a general ritual rule.
Give dāna with mantras (Purāṇic or Vedic); otherwise the devas/pitṛs do not accept it and it is diverted to bhūtas.