तस्माद्ये गूढतपसो गूढस्वाध्यायसाधकाः । स्वदारनिरताः शांतास्तेषु दत्तं सदाऽक्षयम्
tasmādye gūḍhatapaso gūḍhasvādhyāyasādhakāḥ | svadāraniratāḥ śāṃtāsteṣu dattaṃ sadā'kṣayam
Oleh itu, apa jua yang didermakan kepada mereka yang ber-tapas secara tersembunyi dan menekuni svādhyāya dengan senyap—yang setia dan puas dengan pasangan yang sah serta berjiwa tenang—menjadi dana yang akṣaya, tidak pernah susut pahalanya.
Lomaharṣaṇa (Sūta) to the sages (deduced from Māheśvarakhaṇḍa convention)
Scene: A serene hermitage scene: a humble tapasvin absorbed in svādhyāya receives a simple offering; the gift transforms into an endless stream of light labeled ‘akṣaya’.
Charity becomes inexhaustible when offered to recipients marked by quiet tapas, steady svādhyāya, fidelity, and inner peace.
No single tīrtha is named in this verse; the focus is on dharma criteria for worthy recipients of dāna.
Dāna (charitable giving) is prescribed—specifically to disciplined, peaceful, and faithful practitioners—promising akṣaya (imperishable) merit.