Skanda Purana — Avanti Khanda, Shloka 26
यस्तु श्रावयते श्राद्धे पठेत्पितृपरायणः । अक्षयं जायते पुण्यमित्येवं शङ्करोऽब्रवीत्
yastu śrāvayate śrāddhe paṭhetpitṛparāyaṇaḥ | akṣayaṃ jāyate puṇyamityevaṃ śaṅkaro'bravīt
यः श्राद्धकाले पितृभक्त्या श्रावयेत् पठतेऽपि वा । तस्य पुण्यम् अक्षयं स्यादिति शङ्करभाषितम् ॥
Mārkaṇḍeya (quoting Śaṅkara/Śiva)
Tirtha: Revā (Narmadā) tīrtha-māhātmya (śrāddha-śravaṇa phala)
Type: kshetra
Listener: A king (addressed as rājendra/nṛpottama in adjacent verses)
Scene: A śrāddha setting: a householder offers piṇḍa and water to Pitṛs while a learned reciter chants the tīrtha-māhātmya; Śiva’s presence is implied as a blessing above.
FAQs
Acts done with pitṛ-bhakti—especially sacred recitation and listening during śrāddha—generate enduring (akṣaya) merit.
The tīrtha-māhātmya under discussion in Revā Khaṇḍa; the verse highlights its use within śrāddha.
During śrāddha, arrange śravaṇa (having it recited/heard) and/or perform pāṭha (recitation) with devotion to the Pitṛs.