न्यायोपार्जितवित्तेन दशमांशेन धीमता । कर्तव्यो विनियोगश्च ईशप्रीत्यर्थहेतवे
nyāyopārjitavittena daśamāṃśena dhīmatā | kartavyo viniyogaśca īśaprītyarthahetave
Dengan harta yang diperoleh melalui jalan yang benar, orang bijaksana hendaklah mengasingkan sepersepuluh bahagian dan menyalurkannya dengan wajar, demi menyenangkan Īśa, Tuhan Yang Mahaesa; itulah tujuan dan sebab pemberian itu.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative frame)
Tirtha: Kedāra
Type: kshetra
Listener: Daityas/Asuras and by extension all vratins
Scene: A didactic moment: instruction that the wise should dedicate a tenth of righteously earned wealth to please the Lord, as a purposeful allocation (vinīyoga).
Earn wealth through righteous means and dedicate a prescribed share in sacred giving as an act of devotion to Īśa (Śiva).
The teaching occurs within the Kedārakhaṇḍa, associated with Kedāra/Kedārnāth sacred geography and Śiva’s tīrtha-mahātmya in the Skanda Purāṇa.
Daśamāṁśa—setting aside one-tenth of righteously earned wealth for proper religious allocation (viniyoga), i.e., charitable/sacred expenditure aimed at pleasing Śiva.