संक्रांतयस्तथाज्ञेयाः पवित्रा दानकर्मणि । तथाष्टमी प्रिया शंभोर्गणेशस्य चतुर्थिका
saṃkrāṃtayastathājñeyāḥ pavitrā dānakarmaṇi | tathāṣṭamī priyā śaṃbhorgaṇeśasya caturthikā
சங்கிராந்திகள் தானக் கர்மங்களில் புனிதமானவை என்று அறிய வேண்டும். அஷ்டமி திதி சம்பு (சிவன்)க்கு பிரியம்; சதுர்த்தி திதி கணேசனுக்கு பிரியம்.
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative style)
Tirtha: Kedāra/Kedārakṣetra
Type: kshetra
Listener: Ritual audience/pilgrims (dvijas implied)
Scene: A pilgrim performs charity at a saṅkrānti moment (sun entering a new sign), while two devotional vignettes show Śiva pleased on Aṣṭamī and Gaṇeśa pleased on Caturthī.
Sacred time sanctifies action—charity and devotion become especially potent when aligned with divinely favoured days.
The verse is a general dharma-calendar teaching within Kedārakhaṇḍa, not a specific site-description.
Perform dāna on saṅkrānti; observe devotion to Śiva on Aṣṭamī and to Gaṇeśa on Caturthī.
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