Skanda Purana — Mahesvara Khanda, Shloka 90
दानं चतुर्विधं दानमुत्सर्गः कल्पितं तथा । संश्रुतं चेति विविधं तत्क्रमात्परिकीर्तितम्
dānaṃ caturvidhaṃ dānamutsargaḥ kalpitaṃ tathā | saṃśrutaṃ ceti vividhaṃ tatkramātparikīrtitam
布施有四种：一曰dāna，亲手直接施与；二曰utsarga，建立公共功德之施（如捐建、设立常住）；三曰kalpita，按所定安排供给之施；四曰saṃśruta，依誓愿承诺而施。此四者依次宣说。
Lomaharṣaṇa (Sūta)
Scene: A schematic narrative tableau showing four panels: a donor handing a gift; a public endowment to a temple/ghāṭa; an assigned provision (granary/annadāna kitchen); and a pledge recorded by a scribe on copper-plate/palm-leaf.
FAQs
Charity is not one-dimensional; the Purāṇa systematizes dāna into forms that support both individuals and public welfare.
No specific site is named; the verse provides a dharma-classification relevant to tīrtha culture and public merit.
Undertake dāna in its recognized forms—direct gifts, public endowments, arranged giving, and pledged giving—according to capacity and context.