Skanda Purana — Mahesvara Khanda, Shloka 31
अजोऽग्निर्वरुणो मेषः सूर्यश्च पृथिवी विराट् । धेनुर्वत्सश्च सोमो वै विक्रीयैतान्न सिध्यति
ajo'gnirvaruṇo meṣaḥ sūryaśca pṛthivī virāṭ | dhenurvatsaśca somo vai vikrīyaitānna sidhyati
山羊、火、ヴァルナ、牡羊、太陽、大地、宇宙の大身（ヴィラート）、牝牛と子牛、そしてソーマ――かくのごとき聖なる存在と原理を売り渡す者は、決して真の成就を得ない。
Lomaharṣaṇa (Sūta) (deduced: Māheśvarakhaṇḍa narrative mode)
Scene: A symbolic procession of deities and sacred principles—Agni as flame, Varuṇa with water-pot, Soma as lunar nectar, Sūrya radiant, Pṛthivī as goddess, Virāṭ as cosmic form—while a merchant’s act of ‘sale’ is shown as futile.
FAQs
Treat sacred life-sustainers and divine principles as non-commodities; profiting by selling them obstructs dharmic accomplishment.
No single tirtha is named in this verse; it teaches general Purāṇic dharma within the Kaumārikā-khaṇḍa context.
A prohibition/ethical rule is implied: do not sell what is dharmically sacred (especially the cow-calf and other sanctified entities).