गुरुदेवातिथिभ्यश्च स्वभृत्येभ्यो विशेषतः । अदत्त्वा भोजनं यैस्तु कृतं तेऽत्र व्यवस्थिताः
gurudevātithibhyaśca svabhṛtyebhyo viśeṣataḥ | adattvā bhojanaṃ yaistu kṛtaṃ te'tra vyavasthitāḥ
Mereka yang makan untuk diri sendiri tanpa terlebih dahulu memberi makanan kepada guru, kepada para dewa, kepada tetamu, dan terutama kepada tanggungan serta para pelayan mereka—mereka ditempatkan di sini untuk menanggung derita.
Skanda (deduced from Nāgarakhaṇḍa Tīrthamāhātmya narrative style)
Scene: A moral contrast tableau: a householder eats alone while guru, guests, and servants stand unfed; the scene dissolves into a punitive underworld station where such selfish eaters are held.
Food is sacred; withholding nourishment from guru, guests, and dependents violates dharma and leads to painful karmic consequences.
No single tīrtha is named in this verse; it appears within a broader Tīrthamāhātmya discourse on dharma and its fruits.
The implied prescription is anna-dāna—feeding guru, guests, and dependents before eating oneself.