विशेषश्चात्र सन्ध्यायां श्राद्धदाने च भारत । अन्नदानेन राजेन्द्र कीर्तितं फलमुत्तमम्
viśeṣaścātra sandhyāyāṃ śrāddhadāne ca bhārata | annadānena rājendra kīrtitaṃ phalamuttamam
Ó Bhārata, há aqui uma excelência especial no tempo da sandhyā (adoração do crepúsculo) e nas oferendas feitas para o śrāddha. Ó melhor dos reis, proclama-se aqui o fruto supremo da doação de alimento.
Mārkaṇḍeya (deduced from immediate continuation in Adhyāya 103)
Tirtha: Manmatheśvara
Type: kshetra
Listener: Bhārata / Pāṇḍava (addressed as Bhārata, rājendra)
Scene: At twilight near a Śiva shrine, devotees complete sandhyā rites while others distribute cooked food to brāhmaṇas, pilgrims, and the needy; śrāddha offerings are prepared with solemn care.
At certain tīrthas, ordinary dharmic acts—sandhyā worship, śrāddha, and feeding—yield heightened merit.
The same Manmatheśvara/Ēraṇḍī sacred area described in Adhyāya 102.
Perform sandhyā worship, offer śrāddha gifts, and especially practice anna-dāna (feeding/gifting food).