तस्माद्ये गूढतपसो गूढस्वाध्यायसाधकाः । स्वदारनिरताः शांतास्तेषु दत्तं सदाऽक्षयम्
tasmādye gūḍhatapaso gūḍhasvādhyāyasādhakāḥ | svadāraniratāḥ śāṃtāsteṣu dattaṃ sadā'kṣayam
Por isso, tudo o que se dá àqueles que praticam tapas oculto e o silencioso svādhyāya—contentes com o próprio cônjuge legítimo e de mente serena—torna-se uma dádiva imperecível (akṣaya), cujo mérito jamais se perde.
Lomaharṣaṇa (Sūta) to the sages (deduced from Māheśvarakhaṇḍa convention)
Scene: A serene hermitage scene: a humble tapasvin absorbed in svādhyāya receives a simple offering; the gift transforms into an endless stream of light labeled ‘akṣaya’.
Charity becomes inexhaustible when offered to recipients marked by quiet tapas, steady svādhyāya, fidelity, and inner peace.
No single tīrtha is named in this verse; the focus is on dharma criteria for worthy recipients of dāna.
Dāna (charitable giving) is prescribed—specifically to disciplined, peaceful, and faithful practitioners—promising akṣaya (imperishable) merit.