न्यायेन दुर्लभं द्रव्यं देशे कालेपि वा पुनः । दानार्हौ देशकालौ तौ स्यातां श्रेष्ठौ न चान्यथा
nyāyena durlabhaṃ dravyaṃ deśe kālepi vā punaḥ | dānārhau deśakālau tau syātāṃ śreṣṭhau na cānyathā
ନ୍ୟାୟମାର୍ଗରେ ପାଇବାକୁ ଯେ ଧନ ଦୁର୍ଲଭ—ଦେଶ କିମ୍ବା କାଳ ହେତୁ—ସେହି ଧନ ଦାନ କଲେ ସେଇ ଦେଶ ଓ ସେଇ କାଳ ଦାନ ପାଇଁ ଶ୍ରେଷ୍ଠ ଓ ଯୋଗ୍ୟ ହୁଏ; ଅନ୍ୟଥା ନୁହେଁ।
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A drought/lean-season setting: a donor gives a hard-earned portion; the environment subtly brightens, symbolizing that the place-time becomes sanctified by charity.
Charity becomes especially meritorious when lawful resources are scarce—difficulty in time/place elevates the act.
No single tīrtha is specified; the verse speaks of ‘place and time’ as conditions for heightened merit.
It recommends dāna particularly when rightful wealth is difficult to procure due to circumstances of time and place.