शर्मन्नर्घ्यादिकर्तव्ये शर्मा तर्पणकर्मणि । शर्मणे सस्यदाने च शर्मणोऽक्षय्यके विधौ
śarmannarghyādikartavye śarmā tarpaṇakarmaṇi | śarmaṇe sasyadāne ca śarmaṇo'kṣayyake vidhau
Ketika melaksanakan arghya dan persembahan yang berkaitan, hendaklah digunakan bentuk nama «śarman». Dalam upacara tarpaṇa, gunakan «śarmā». Dalam sedekah bijirin (sasya-dāna), gunakan «śarmaṇe»; dan dalam tata cara dana akṣayya (tidak binasa), gunakan «śarmaṇaḥ/śarmaṇo».
Skanda (deduced)
Scene: A sequence of four small ritual moments: (1) arghya offering with a small vessel, (2) tarpaṇa water-libation, (3) sasya-dāna with sheaves of grain, (4) akṣayya-dāna with a permanent gift (cow/gold/land symbol). Each panel bears the corresponding name-form: śarman, śarmā, śarmaṇe, śarmaṇaḥ.
The rite is strengthened when offerings are accompanied by correctly formed names and formulas.
No specific tīrtha is mentioned in this verse.
Different ritual contexts require different name-forms (śarman/śarmā/śarmaṇe/śarmaṇo) for arghya, tarpaṇa, grain-dāna, and akṣayya-dāna.