विशेषश्चात्र सन्ध्यायां श्राद्धदाने च भारत । अन्नदानेन राजेन्द्र कीर्तितं फलमुत्तमम्
viśeṣaścātra sandhyāyāṃ śrāddhadāne ca bhārata | annadānena rājendra kīrtitaṃ phalamuttamam
Wahai Bhārata, di sini ada keutamaan khusus pada waktu ibadat sandhyā dan ketika memberi sedekah untuk upacara śrāddha. Wahai raja yang utama, buah pahala tertinggi daripada derma makanan telah dimasyhurkan di sini.
Mārkaṇḍeya (deduced from immediate continuation in Adhyāya 103)
Tirtha: Manmatheśvara
Type: kshetra
Listener: Bhārata / Pāṇḍava (addressed as Bhārata, rājendra)
Scene: At twilight near a Śiva shrine, devotees complete sandhyā rites while others distribute cooked food to brāhmaṇas, pilgrims, and the needy; śrāddha offerings are prepared with solemn care.
At certain tīrthas, ordinary dharmic acts—sandhyā worship, śrāddha, and feeding—yield heightened merit.
The same Manmatheśvara/Ēraṇḍī sacred area described in Adhyāya 102.
Perform sandhyā worship, offer śrāddha gifts, and especially practice anna-dāna (feeding/gifting food).