त्रिधा नौमित्तिकं प्रोक्तं सदा होमविवर्जितम् । इति प्रोक्ताः प्रकारास्ते त्रैविध्यमभिधीयते
tridhā naumittikaṃ proktaṃ sadā homavivarjitam | iti proktāḥ prakārāste traividhyamabhidhīyate
நைமித்திக தானம் மூவகை என உரைக்கப்பட்டது; அது எப்போதும் ஹோமம் இன்றியும் செய்யப்படுவதாகச் சொல்லப்பட்டது. இவ்வாறு கூறப்பட்ட முறைகளே ‘மூவகைப் பிரிவு’ என அழைக்கப்படும்.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A calm instructional scene: a seated ācārya explaining threefold naimittika-dāna to attentive householders; palm-leaf manuscripts, a simple altar present but no active homa fire, emphasizing ‘homa-vivarjita’.
Charity can be categorized systematically; certain forms of cause-based giving are valid even without obligatory fire-ritual accompaniment.
No holy site is referenced; the verse is a doctrinal classification of dāna.
Naimittika dāna is taught as threefold and not invariably tied to homa.