Skanda Purana — Mahesvara Khanda, Shloka 68
तेनापि किल धर्मेण उद्दिश्य किल किंचन । देयं तद्धर्मयुगिति शून्ये शून्यं फलं मतम्
tenāpi kila dharmeṇa uddiśya kila kiṃcana | deyaṃ taddharmayugiti śūnye śūnyaṃ phalaṃ matam
तेनापि धर्मेण किञ्चिद् उद्दिश्य धर्मबुद्ध्या देयम्। यदा उद्देशः शून्यः, तदा फलं अपि शून्यम् इति मतम्।
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A donor pauses in contemplation, hands in añjali, mentally dedicating the gift; a subtle aura indicates intention; the act of giving follows with reverence.
FAQs
Dāna must be accompanied by dharmic intention and dedication; without it, the spiritual result collapses.
No site is named; the verse teaches the inner principle behind meritorious giving.
It implies a proper dedication/saṅkalpa while giving, so the act is ‘dharma-yuk’ (joined to dharma).