Skanda Purana — Mahesvara Khanda, Shloka 8
अग्निर्द्विजानां विप्रश्च वर्णानां रमणः स्त्रियाम् । गुरुः पिता च पुत्राणां सर्वस्याभ्यागतो गुरुः
agnirdvijānāṃ vipraśca varṇānāṃ ramaṇaḥ striyām | guruḥ pitā ca putrāṇāṃ sarvasyābhyāgato guruḥ
火对两次出生者为可敬之临在；婆罗门为诸种姓之导师；丈夫为妇女之所爱；父亲为儿子之师——然而对一切人而言，来访之宾当敬如上师。
Kauśika
Scene: Didactic tableau: symbolic figures—sacred fire, a brāhmaṇa teacher, a husband-wife pair, father-son—culminating in the arriving guest shown as universally venerable.
FAQs
Atithi-dharma is universal: the guest is to be revered as a guru, making hospitality a sacred act equal to honoring fire, teachers, and parents.
No specific tīrtha is named; the verse teaches dharma that applies across all sacred geographies celebrated in the Purāṇas.
The prescription is hospitality itself—treating the guest with reverence—though no specific offerings are listed in this verse.