Skanda Purana — Mahesvara Khanda, Shloka 69
न्यायेन दुर्लभं द्रव्यं देशे कालेपि वा पुनः । दानार्हौ देशकालौ तौ स्यातां श्रेष्ठौ न चान्यथा
nyāyena durlabhaṃ dravyaṃ deśe kālepi vā punaḥ | dānārhau deśakālau tau syātāṃ śreṣṭhau na cānyathā
நியாயமான முறையில் பெறுவதற்கு அரிதான செல்வம்—இடத்தினாலோ காலத்தினாலோ—அதைத் தானமாக அளித்தால், அந்த இடமும் அந்த காலமும் தானத்திற்குச் சிறந்ததாகவும் தகுதியானதாகவும் ஆகும்; வேறல்ல.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A drought/lean-season setting: a donor gives a hard-earned portion; the environment subtly brightens, symbolizing that the place-time becomes sanctified by charity.
FAQs
Charity becomes especially meritorious when lawful resources are scarce—difficulty in time/place elevates the act.
No single tīrtha is specified; the verse speaks of ‘place and time’ as conditions for heightened merit.
It recommends dāna particularly when rightful wealth is difficult to procure due to circumstances of time and place.