तस्माद्ये गूढतपसो गूढस्वाध्यायसाधकाः । स्वदारनिरताः शांतास्तेषु दत्तं सदाऽक्षयम्
tasmādye gūḍhatapaso gūḍhasvādhyāyasādhakāḥ | svadāraniratāḥ śāṃtāsteṣu dattaṃ sadā'kṣayam
ฉะนั้น ทานใดที่ถวายแก่ผู้มีตบะอันเร้นลับ ผู้บำเพ็ญสวาธยายอย่างสงบ ผู้ยินดีในคู่ครองอันชอบธรรมของตนและมีใจสงัด ทานนั้นย่อมเป็นทานอักษัย ไม่เสื่อมสูญตลอดกาล
Lomaharṣaṇa (Sūta) to the sages (deduced from Māheśvarakhaṇḍa convention)
Scene: A serene hermitage scene: a humble tapasvin absorbed in svādhyāya receives a simple offering; the gift transforms into an endless stream of light labeled ‘akṣaya’.
Charity becomes inexhaustible when offered to recipients marked by quiet tapas, steady svādhyāya, fidelity, and inner peace.
No single tīrtha is named in this verse; the focus is on dharma criteria for worthy recipients of dāna.
Dāna (charitable giving) is prescribed—specifically to disciplined, peaceful, and faithful practitioners—promising akṣaya (imperishable) merit.