Skanda Purana — Mahesvara Khanda, Shloka 53
आपत्स्वपि न देयानि नववस्तूनि पंडितैः । यो ददाति स मूढात्मा प्रायाश्चित्तीयते नरः
āpatsvapi na deyāni navavastūni paṃḍitaiḥ | yo dadāti sa mūḍhātmā prāyāścittīyate naraḥ
即便在困厄之时，智者也不应施舍“新得之物”（新近所得或维持安稳所需）。若有人施与，乃心智迷妄；此人当行忏悔赎罪之法（prāyaścitta）。
Lomaharṣaṇa (Sūta) to the sages (deduced from Māheśvarakhaṇḍa context)
Listener: General instruction within king-directed discourse
Scene: A distressed householder during famine or hardship considers giving away a new garment or newly bought vessel; a sage restrains him, pointing to hungry children/elders; in the corner, a small fire-altar symbolizes prāyaścitta.
FAQs
Dāna must be discerning; reckless giving that violates dharma can require expiation rather than producing merit.
No holy site is named; the verse is a general dharma guideline.
Do not donate essential ‘new goods’ even in hardship; improper giving may entail prāyaścitta (atonement).