तोयमन्नं च यो दद्याद्यमलोकं स नेक्षते । सर्वदानानि दीयन्ते तेषां फलमवाप्यते
toyamannaṃ ca yo dadyādyamalokaṃ sa nekṣate | sarvadānāni dīyante teṣāṃ phalamavāpyate
ผู้ใดถวายทานน้ำและอาหาร ผู้นั้นย่อมไม่ประสบยมโลก เมื่อให้ทานทั้งปวงแล้ว ผลแห่งทานแต่ละอย่างย่อมบังเกิดแก่เขา
Śiva (Deveśa) speaking to King Uttānapāda (deduced from Adhyāya 50 context)
Tirtha: Revā tīrtha (general)
Type: ghat
Listener: nṛpa (king)
Scene: Pilgrims at a riverbank distribute water in pots and serve food to travelers and ascetics; Yama’s dark silhouette recedes into the distance, unable to approach the donors.
Offering basic life-support—food and water—is a supremely protective dharma that shields one from fear of post-mortem punishment.
The Revā Khaṇḍa setting frames the instruction, but this verse is ethical-dharmic rather than tied to a single named tirtha.
Jala-dāna (water charity) and anna-dāna (food charity) are explicitly prescribed.