Skanda Purana — Mahesvara Khanda, Shloka 96
तस्मादिदं त्वहमपिब्रवीमि सुरसत्तमाः । नास्ति दानसमं किंचित्सत्यं सारस्वतो जगौ
tasmādidaṃ tvahamapibravīmi surasattamāḥ | nāsti dānasamaṃ kiṃcitsatyaṃ sārasvato jagau
ஆகையால், ஓ தேவர்களில் சிறந்தவர்களே, நானும் இதையே அறிவிக்கிறேன்—தானத்துக்கு ஒப்பானது எதுவும் இல்லை. இது உண்மை; இவ்வாறு ஸாரஸ்வதர் உரைத்தார்.
Narrator within the dialogue (immediately attributing the maxim to Sārasvata)
Listener: Devas / divine assembly
Scene: A divine speaker proclaims the supremacy of charity before an assembly of devas; a calm, luminous sabhā atmosphere with attentive listeners.
FAQs
Charity (dāna) is presented as the foremost spiritual act, surpassing other merits.
No site is mentioned; the verse offers a universal dharma-teaching.
The prescription is general: practice dāna, as it is declared unequalled in producing merit.