Skanda Purana — Mahesvara Khanda, Shloka 69
न्यायेन दुर्लभं द्रव्यं देशे कालेपि वा पुनः । दानार्हौ देशकालौ तौ स्यातां श्रेष्ठौ न चान्यथा
nyāyena durlabhaṃ dravyaṃ deśe kālepi vā punaḥ | dānārhau deśakālau tau syātāṃ śreṣṭhau na cānyathā
Harta yang sukar diperoleh dengan cara yang sah—sama ada kerana tempat atau kerana waktu—apabila didermakan, maka tempat dan waktu itu sendiri menjadi yang paling utama untuk sedekah, dan tidak selainnya.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A drought/lean-season setting: a donor gives a hard-earned portion; the environment subtly brightens, symbolizing that the place-time becomes sanctified by charity.
FAQs
Charity becomes especially meritorious when lawful resources are scarce—difficulty in time/place elevates the act.
No single tīrtha is specified; the verse speaks of ‘place and time’ as conditions for heightened merit.
It recommends dāna particularly when rightful wealth is difficult to procure due to circumstances of time and place.