Skanda Purana — Mahesvara Khanda, Shloka 99
पूर्वोपात्तं यस्य नास्ति तपोभिश्चार्जयत्यपि । परलोके तस्य भोगो धीमतः स क्रियात्स्फुटम्
pūrvopāttaṃ yasya nāsti tapobhiścārjayatyapi | paraloke tasya bhogo dhīmataḥ sa kriyātsphuṭam
Jika seseorang tiada simpanan pahala lampau, namun mengumpulkannya melalui tapa dan pertapaan, maka kenikmatan orang bijaksana itu akan terbit di alam kemudian—jelas sebagai buah amal perbuatannya.
Narrator (within Māheśvarakhaṇḍa discourse; likely Sūta/Lomaharṣaṇa tradition)
Scene: An ascetic performs tapas—standing in prayer, fasting, or meditating—while a faint, future celestial reward is shown as a distant luminous city; a ledger of karma shows ‘new puṇya’ being written.
FAQs
Even without past merit, one can generate puṇya through tapas; its fruits may manifest in the next world as rightful enjoyment.
No specific tīrtha is mentioned; the verse teaches a general principle of tapas and karmic fruition.
Tapas (austerity/discipline) is highlighted as the means of earning merit, though no single rite is specified.