Skanda Purana — Mahesvara Khanda, Shloka 123
त्रयोदशी नभस्ये च कृष्णा सा हि कलेः स्मृता । युगादयः स्मृता ह्येता दत्तस्याक्षयकारकाः
trayodaśī nabhasye ca kṛṣṇā sā hi kaleḥ smṛtā | yugādayaḥ smṛtā hyetā dattasyākṣayakārakāḥ
नभस्ये मासि कृष्णपक्षस्य त्रयोदशी तिथिः कलेर्युगस्यादिरिति स्मृता। एताः युगादयः प्रसिद्धाः; तासु कृतं दानं अक्षयफलप्रदं भवति।
Lomaharṣaṇa (Sūta), addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A calm ritual setting at dawn: a donor offers gifts to a worthy recipient while a pañcāṅga is consulted; above, a subtle cosmic wheel marks the yugādi threshold and the onset of Kali remembered on kṛṣṇa-trayodaśī of Nabhasya.
FAQs
Charity offered at cosmically significant times (Yugādi) becomes akṣaya—its merit does not diminish.
No specific tīrtha is mentioned; the emphasis is on sacred time and the fruit of dāna.
Performing dāna on Yugādi tithis to obtain akṣaya (inexhaustible) merit.