Skanda Purana — Mahesvara Khanda, Shloka 123
त्रयोदशी नभस्ये च कृष्णा सा हि कलेः स्मृता । युगादयः स्मृता ह्येता दत्तस्याक्षयकारकाः
trayodaśī nabhasye ca kṛṣṇā sā hi kaleḥ smṛtā | yugādayaḥ smṛtā hyetā dattasyākṣayakārakāḥ
Tithi ketiga belas pada paruh gelap bulan Nabhasya dikenang sebagai permulaan Kali Yuga. Inilah yang disebut Yugādi, dan ia menjadikan dāna (sedekah suci) berbuah tanpa susut.
Lomaharṣaṇa (Sūta), addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A calm ritual setting at dawn: a donor offers gifts to a worthy recipient while a pañcāṅga is consulted; above, a subtle cosmic wheel marks the yugādi threshold and the onset of Kali remembered on kṛṣṇa-trayodaśī of Nabhasya.
FAQs
Charity offered at cosmically significant times (Yugādi) becomes akṣaya—its merit does not diminish.
No specific tīrtha is mentioned; the emphasis is on sacred time and the fruit of dāna.
Performing dāna on Yugādi tithis to obtain akṣaya (inexhaustible) merit.