Skanda Purana — Mahesvara Khanda, Shloka 81
प्रेतलोके स वसति ततः संवत्सरं नरः । वत्सरेण च तेनास्य शरीरमभिजायते
pretaloke sa vasati tataḥ saṃvatsaraṃ naraḥ | vatsareṇa ca tenāsya śarīramabhijāyate
ആ മനുഷ്യൻ പ്രേതലോകത്തിൽ ഒരു വർഷം വസിക്കുന്നു; ആ വർഷം പൂർത്തിയായാൽ അവനു ഒരു ദേഹം രൂപപ്പെടുന്നു.
Sūta (Lomaharṣaṇa) to the sages (deduced from Māheśvarakhaṇḍa narrative frame)
Scene: A lone preta in a dim liminal realm, counting the passage of a year; a faint, forming body (liṅga-śarīra) suggested as a subtle silhouette, with distant ritual smoke from the human world.
FAQs
The departed undergoes an intermediate preta-state; time and rites are understood to aid the soul’s transition.
No tīrtha is named; the verse focuses on the preta-state timeline and embodiment process.
Indirectly supports the importance of year-long post-death observances, later specified as offerings and śrāddha.