संक्रांतयस्तथाज्ञेयाः पवित्रा दानकर्मणि । तथाष्टमी प्रिया शंभोर्गणेशस्य चतुर्थिका
saṃkrāṃtayastathājñeyāḥ pavitrā dānakarmaṇi | tathāṣṭamī priyā śaṃbhorgaṇeśasya caturthikā
As Saṅkrānti (ingressos solares) devem também ser conhecidas como purificadoras para os atos de caridade. A tithi Aṣṭamī é querida por Śambhu (Śiva), e a tithi Caturthī é querida por Gaṇeśa.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative style)
Tirtha: Kedāra/Kedārakṣetra
Type: kshetra
Listener: Ritual audience/pilgrims (dvijas implied)
Scene: A pilgrim performs charity at a saṅkrānti moment (sun entering a new sign), while two devotional vignettes show Śiva pleased on Aṣṭamī and Gaṇeśa pleased on Caturthī.
Sacred time sanctifies action—charity and devotion become especially potent when aligned with divinely favoured days.
The verse is a general dharma-calendar teaching within Kedārakhaṇḍa, not a specific site-description.
Perform dāna on saṅkrānti; observe devotion to Śiva on Aṣṭamī and to Gaṇeśa on Caturthī.