विष्णुनामसमोपेतं भविष्यति तदक्षयम् । दत्तं स्वल्पमपि प्रायः श्रद्धापूतेन चेतसा
viṣṇunāmasamopetaṃ bhaviṣyati tadakṣayam | dattaṃ svalpamapi prāyaḥ śraddhāpūtena cetasā
Apa jua sedekah yang dipersembahkan dengan disertai Nama Viṣṇu akan menjadi tidak binasa. Walau sedikit pemberian, apabila diberikan dengan hati yang disucikan oleh śraddhā (iman), lazimnya menghasilkan pahala yang tidak pernah luput.
Maheśvara (Śiva) (deduced from immediate context: “maheśvaravacaḥ” in 120)
Type: kshetra
Scene: A pilgrim offers a small handful of grain/coins to a brāhmaṇa or temple attendant while softly chanting ‘Nārāyaṇa’; the gift glows symbolically as ‘akṣaya’ (endless) like a stream of light.
Faith-filled giving, sanctified by remembrance of Viṣṇu, becomes imperishable merit (akṣaya-puṇya).
The verse supports the general tīrtha-mahātmya theme; the specific site is introduced later in the chapter as Atithi’s own tīrtha in the Hāṭakeśvara region.
Perform dāna (charity) with śraddhā and with Viṣṇu’s name/remembrance to make the gift’s merit inexhaustible.