अन्योऽपि मर्त्यलोकेत्र यः करिष्यति मानवः । मकरस्थे रवौ मह्यं संक्रांतौ रजनीमुखे । स नूनं मद्गणो भावी सकृत्कृत्वाऽथ कंबलम्
anyo'pi martyaloketra yaḥ kariṣyati mānavaḥ | makarasthe ravau mahyaṃ saṃkrāṃtau rajanīmukhe | sa nūnaṃ madgaṇo bhāvī sakṛtkṛtvā'tha kaṃbalam
Dan sesiapa jua lagi di alam manusia yang melakukan hal ini untuk-Ku—ketika Matahari berada dalam Makara (Capricorn), pada saat saṅkrānti, ketika malam baru bermula—maka orang itu pasti akan menjadi gaṇa-Ku, walau hanya sekali melakukannya: membuat/ mempersembahkan ‘kambala’ (selimut daripada ghee suci).
Śiva
Type: kshetra
Listener: The devotee and, by extension, future practitioners (any mānava)
Scene: At dusk on Makara-saṅkrānti, a devotee offers a kambala (blanket) with ghee association to Śiva; the sky shows the sun’s transition symbolism, lamps are lit, and gaṇa-figures appear as auspicious omens.
A single, correctly-timed act of devotion and charity, offered to Śiva with sincerity, is declared powerful enough to transform one’s spiritual destiny.
The emphasis is on the calendrical sacred time (Makara-saṅkrānti) rather than a named geography in this verse.
Perform ghṛta-kaṃbala-related offering/charity for Śiva at Makara-saṅkrānti, specifically at rajanīmukha (evening/onset of night).