Skanda Purana — Mahesvara Khanda, Shloka 146
नवतत्तवमयं देहं दशमः पुरुषो मतः । तस्माद्गंधेन तृप्यंति रसतत्त्वेन ते तथा
navatattavamayaṃ dehaṃ daśamaḥ puruṣo mataḥ | tasmādgaṃdhena tṛpyaṃti rasatattvena te tathā
此身被认为由九种本原（tattva）所成，而普鲁沙（Puruṣa）被视为第十。故彼等以香气而得满足，亦复以味之本原（其微细精髓）而得满足。
Mahākāla
Listener: Questioner in the dialogue (unnamed in provided excerpt)
Scene: A ritual tray with sandal paste, incense, and libation water is shown emitting subtle essences that rise as colored streams (gandha and rasa) toward invisible recipients; a faint diagram of nine tattvas plus Puruṣa overlays the scene.
FAQs
Offerings work through subtle essences (gandha, rasa), not merely gross material transfer; consciousness (Puruṣa) is distinct from material principles.
No tīrtha is specified in this verse.
Implied: offerings should be pure and fragrant/nourishing in essence, since subtle smell and taste are what satisfy subtle recipients.