तदा स्याद्विषुवाख्यस्तु कालश्चाक्षयकारकः । मकरे कर्कटे चैव यदा भानुर्व्रजेन्नृप
tadā syādviṣuvākhyastu kālaścākṣayakārakaḥ | makare karkaṭe caiva yadā bhānurvrajennṛpa
ข้าแต่มหาราช กาลนั้นเรียกว่า “วิษุวะ” (วิษุว/วิษุวะ) เป็นเวลาที่ก่อให้เกิดบุญ “อักษยะ” ไม่เสื่อม—ยิ่งนักเมื่อพระอาทิตย์เสด็จเข้าสู่ราศีมกร และราศีกรกฎ
Bhartṛyajña (contextual; addressing the King)
Type: kshetra
Listener: King (nṛpa) explicitly addressed
Scene: A sage points to a calendrical wheel: Viṣuva is marked, and the Sun is shown entering Makara and Karkaṭa; the king listens while pilgrims prepare offerings at a riverbank.
Certain cosmic junctions—especially solar transits—are praised as ‘akṣaya’, making gifts and rites yield enduring spiritual merit.
The broader passage sits within the Hāṭakeśvara-kṣetra Māhātmya (Nāgara Khaṇḍa), though this verse itself focuses on sacred timing rather than a named tīrtha.
It indicates Viṣuva/Solar-transit periods (Makara and Karkaṭa entries) as especially fit for acts that aim at imperishable merit, such as dāna and śrāddha (by context).