दानं वान्यश्च यत्किंचिदक्षयं तद्भविष्यति । माघासितचतुर्दश्यां शिवयोगे च पुत्रक
dānaṃ vānyaśca yatkiṃcidakṣayaṃ tadbhaviṣyati | māghāsitacaturdaśyāṃ śivayoge ca putraka
ทานหรือกุศลกรรมใดๆ ก็ตาม ย่อมเป็นบุญกุศลไม่สิ้นสุด โดยเฉพาะในวันจตุรทศี (ขึ้น/แรม 14 ค่ำ) แรมปักษ์เดือนมาฆะ เมื่อศิวโยคอันเป็นมงคลปรากฏ โอ้ลูกเอ๋ย
Sūta (Lomaharṣaṇa) addressing the sages (deduced)
Tirtha: Liṅga-kṣetra (contextual)
Type: kshetra
Listener: ‘putraka’ (my child) addressed to the listener
Scene: A Māgha night scene near a Śiva shrine: devotees distribute alms—food, cloth, lamps—under a starry sky; a priest notes ‘Śiva-yoga’ on a palm-leaf calendar; the mood is disciplined and auspicious.
Right timing amplifies dharma: charity and pious acts performed on sacred tithis yield imperishable merit.
The verse highlights a sacred time (Māgha kṛṣṇa caturdaśī with Śiva-yoga) rather than naming a particular tīrtha.
Perform dāna and other meritorious observances on Māgha dark-fortnight Caturdaśī during Śiva-yoga for akṣaya-phala.