नंदिन्युवाच । तपः कृते प्रशंसंति त्रेतायां ध्यानमेव च । द्वापरे यज्ञयोगं च दानमेकं कलौ युगे । सर्वेषामेव दानानां नास्ति दानमतः परम्
naṃdinyuvāca | tapaḥ kṛte praśaṃsaṃti tretāyāṃ dhyānameva ca | dvāpare yajñayogaṃ ca dānamekaṃ kalau yuge | sarveṣāmeva dānānāṃ nāsti dānamataḥ param
Nandinī berkata: Pada zaman Kṛta dipuji tapa (pertapaan); pada zaman Tretā dipuji dhyāna (meditasi) semata; pada zaman Dvāpara dipuji yoga yajña (disiplin korban suci). Namun pada zaman Kali, dāna (sedekah/derma) ialah satu jalan yang tertinggi—antara segala pemberian, tiada pemberian yang melebihi ini.
Nandinī
Listener: Vyāghra (tiger) and/or the inquiring seeker in the dialogue frame
Scene: Nandinī, composed and authoritative, enumerates the four yugas’ principal disciplines, culminating in Kali’s dāna; symbolic vignettes of tapas, meditation, yajña-fire, and giving appear around her.
Dharma adapts by age; in Kali-yuga, dāna (charitable giving) is emphasized as the highest practical spiritual discipline.
The verse is part of a larger Tīrthamāhātmya narrative; the local sanctity culminates in worship of a renowned Liṅga mentioned shortly after.
It prescribes dāna (charity) as the foremost practice in Kali-yuga.