तस्यां दत्तं हुतं चेष्टं सर्वमेवाक्षयं मतम् । सर्वदारिद्र्यशमनं भास्करप्रीतये मतम्
tasyāṃ dattaṃ hutaṃ ceṣṭaṃ sarvamevākṣayaṃ matam | sarvadāridryaśamanaṃ bhāskaraprītaye matam
Sa araw na iyon, anumang ibinigay, inihandog sa banal na apoy (homa), o isinagawa bilang gawaing panrelihiyon ay itinuturing na may bungang di-nauubos. Pinaniniwalaang pinapawi nito ang lahat ng anyo ng karalitaan, sapagkat ginagawa ito upang ikalugod ni Bhāskara (Araw).
Lomaharṣaṇa (Sūta) (deduced from Māheśvara-khaṇḍa context)
Tirtha: Ratha-saptamī
Type: kshetra
Scene: At sunrise on Ratha-saptamī, devotees offer arghya; a small homa fire burns; gifts are distributed; Bhāskara shines overhead, symbolically dissolving ‘daridrya’ as darkness recedes.
Dedicated action on a sanctified tithi yields lasting merit and supports worldly well-being when performed with devotional intent.
No specific site is mentioned; the glorification centers on the tithi (Ratha-saptamī) and Sūrya devotion.
Dāna (giving), homa (fire oblations), and other dharmic undertakings on that day are said to become akṣaya and alleviate poverty.