कलिकाले न चास्माकं किंचिदेवोपतिष्ठति । अशुद्धैर्मानवैर्दत्तं प्रभूतमपि शंकर
kalikāle na cāsmākaṃ kiṃcidevopatiṣṭhati | aśuddhairmānavairdattaṃ prabhūtamapi śaṃkara
Na era de Kali, nada chega verdadeiramente a nós quando é dado por homens impuros, ainda que a dádiva seja abundante, ó Śaṅkara (Śiva).
The Devas (collectively) addressing Śiva as Śaṅkara (contextual deduction)
Listener: Śaṅkara
Scene: A stark contrast tableau: humans in Kali-yuga offering heaps of gifts, yet a veil of impurity blocks the offerings from reaching the gods; Śaṅkara is addressed as the compassionate resolver.
Quantity cannot replace purity; spiritual receptivity depends on sanctified intention and condition.
The verse is thematic (Kali-age condition) rather than site-specific.
It critiques impure dāna, setting up the need for a purifying observance (contextually Śivarātri worship).