इह चत्वारि दानानि प्रोक्तानि परमर्षिभिः । विचार्य नानाशास्त्राणि शर्मणेत्र परत्र च
iha catvāri dānāni proktāni paramarṣibhiḥ | vicārya nānāśāstrāṇi śarmaṇetra paratra ca
Di sini para maharishi, setelah meneliti pelbagai śāstra, telah menyatakan empat jenis dana yang membawa kesejahteraan di dunia ini dan di alam kemudian.
Skanda (deduced; Kāśī-khaṇḍa often Skanda → Agastya)
Tirtha: Kāśī
Type: kshetra
Listener: Naimiṣāraṇya ṛṣis (frame)
Scene: A council of ṛṣis in Kāśī, palm-leaf manuscripts open, debating and then presenting a fourfold list of gifts to attentive pilgrims; the Ganga and temples form the backdrop.
Charity is systematized by scriptural reflection; properly understood dāna benefits both worldly life and the afterlife.
The setting is Kāśī-khaṇḍa (glory of Kāśī), but this verse is an instructional preface rather than a direct tirtha-stuti.
It introduces a structured teaching: ‘four dānas’ (details not contained in this single verse).