Skanda Purana — Mahesvara Khanda, Shloka 82
यद्दत्त्वा तप्यते पश्चादासुरं तद्धृथा मतम् । अश्रद्धया यद्ददाति राक्षसं स्याद्वृथैव तत्
yaddattvā tapyate paścādāsuraṃ taddhṛthā matam | aśraddhayā yaddadāti rākṣasaṃ syādvṛthaiva tat
凡施已而后复以悔恨灼心者，名为“阿修罗（āsura）”，被判为徒然。若无信心而施者，则为“罗刹（rākṣasa）”——亦同样无果。
Sūta (Lomaharṣaṇa) addressing the sages (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A donor hands a gift but later turns away with a troubled face (regret), contrasted with another donor giving mechanically without devotion; the teacher points out the inner fault as the true destroyer of merit.
FAQs
The inner state matters: charity given with regret or without faith loses its purifying and merit-bearing power.
No sacred geography is mentioned; the verse teaches ethical standards for dāna.
Avoid two merit-destroying modes: giving then regretting (āsura), and giving without śraddhā/faith (rākṣasa).