Skanda Purana — Mahesvara Khanda, Shloka 51
यदि लाभे न यत्नस्ते मूलं रक्ष प्रयत्नतः । महता पुण्यमूल्येन क्रीयते कायनौस्त्वया
yadi lābhe na yatnaste mūlaṃ rakṣa prayatnataḥ | mahatā puṇyamūlyena krīyate kāyanaustvayā
纵然你不再勤求增益，亦当竭力守护根本之资。因为这“身之舟”乃你以累积福德（puṇya）之巨大代价所购得。
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa frame)
Listener: Śaunaka and the Naimiṣāraṇya sages (frame)
Scene: A contemplative teacher points to a small boat labeled ‘śarīra’ on a river of saṃsāra; coins or a ledger marked ‘puṇya’ indicate the ‘price’ paid for embodiment; the student holds a vessel of water and a rosary, symbolizing preservation and practice.
FAQs
Human embodiment is a rare asset earned by puṇya; one must protect and use it carefully for spiritual progress.
No tīrtha is named; the verse employs a universal metaphor of the body as a boat.
No explicit ritual; the instruction is vigilant self-care and disciplined living to preserve one’s spiritual ‘capital’.