तेनापि किल धर्मेण उद्दिश्य किल किंचन । देयं तद्धर्मयुगिति शून्ये शून्यं फलं मतम्
tenāpi kila dharmeṇa uddiśya kila kiṃcana | deyaṃ taddharmayugiti śūnye śūnyaṃ phalaṃ matam
ଏପରି ଧର୍ମମୟ ଉପାୟରେ ମଧ୍ୟ, ଯଥୋଚିତ ଉଦ୍ଦେଶ୍ୟ ଓ ଧର୍ମବୁଦ୍ଧି ସହ କିଛି ନ କିଛି ଦେବା ଉଚିତ; କାରଣ ଉଦ୍ଦେଶ୍ୟ ଶୂନ୍ୟ ହେଲେ ଫଳ ମଧ୍ୟ ଶୂନ୍ୟ ବୋଲି ମତ।
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A donor pauses in contemplation, hands in añjali, mentally dedicating the gift; a subtle aura indicates intention; the act of giving follows with reverence.
Dāna must be accompanied by dharmic intention and dedication; without it, the spiritual result collapses.
No site is named; the verse teaches the inner principle behind meritorious giving.
It implies a proper dedication/saṅkalpa while giving, so the act is ‘dharma-yuk’ (joined to dharma).