Skanda Purana — Mahesvara Khanda, Shloka 98
पूर्वोपात्तं भवेत्पुण्यं भुक्तिर्नैवार्जयन्त्यपि । इह भोगः स वै प्रोक्तो दुर्भगस्याल्पमेधसः
pūrvopāttaṃ bhavetpuṇyaṃ bhuktirnaivārjayantyapi | iha bhogaḥ sa vai prokto durbhagasyālpamedhasaḥ
過去に積まれた功徳（プンニャ）こそが人の「受用」するものにほかならず、ただ享楽するだけでは新たな功徳は生まれない。この世でのそのような享受は、不運な者と浅智の者のものだと説かれる。
Narrator (within Māheśvarakhaṇḍa discourse; likely Sūta/Lomaharṣaṇa tradition)
Scene: A wealthy man feasts amid luxuries while a sage points to a diminishing pile of glowing coins labeled ‘past puṇya’; beside it, an empty vessel labeled ‘new puṇya’ remains unfilled until dāna/tapas begins.
FAQs
Worldly enjoyment largely consumes previously earned merit; one should actively cultivate new puṇya through dharmic action rather than merely indulging.
No specific tīrtha is named in this verse; it gives a general dharma teaching on karma, puṇya, and bhoga.
No explicit ritual is prescribed here; the implication is to pursue dharma to ‘earn’ merit rather than only enjoy results.