Description of the Rules for Charitable Gifts and Related Rites
Gaṅgā-māhātmya
तथैवायतनान्येषां कारयत्यपि शक्तितः । अन्यतीर्थेषु करणात्कोटिगुणं भवेत् ॥ २५ ॥
tathaivāyatanānyeṣāṃ kārayatyapi śaktitaḥ | anyatīrtheṣu karaṇātkoṭiguṇaṃ bhavet || 25 ||
ಅದೇ ರೀತಿ, ತನ್ನ ಸಾಮರ್ಥ್ಯಕ್ಕೆ ತಕ್ಕಂತೆ ಇತರ ಆಯತನಗಳು/ದೇವಾಲಯಗಳನ್ನು ನಿರ್ಮಿಸಿದರೆ, ಬೇರೆ ತೀರ್ಥದಲ್ಲಿ ಹಾಗೆ ಮಾಡುವುದರಿಂದ ಪುಣ್ಯವು ಕೋಟಿ ಪಟ್ಟು ಹೆಚ್ಚಾಗುತ್ತದೆ।
Sanatkumara (in dialogue with Narada)
Vrata: none
Primary Rasa: shanta
Secondary Rasa: bhakti
It teaches that commissioning sacred shrines is a powerful dhārmic act, and when performed in a tīrtha its spiritual merit is amplified immensely (described as koṭiguṇa, “crore-fold”).
By encouraging the establishment of āyatanas—places that support worship, remembrance, and service—this verse frames bhakti as not only personal practice but also creating enduring supports for communal devotion.
Ritual-practice emphasis (kalpa-oriented dharma): acting “according to capacity” (śaktitaḥ) and choosing an appropriate tīrtha are practical guidelines for maximizing the fruit of religious works.