Skanda Purana — Mahesvara Khanda, Shloka 171
निःश्वस्य पितरो देवा यांति दातुः फलं न हि । तस्माद्युगेषु सर्वेषु दानमेव प्रदीयते
niḥśvasya pitaro devā yāṃti dātuḥ phalaṃ na hi | tasmādyugeṣu sarveṣu dānameva pradīyate
叹息之间，祖灵（Pitṛ）与诸天离去——因为施者所期之果并未生起。故于一切劫（yuga）中，唯当如法行布施（dāna）。
Mahākāla (contextual continuation within Adhyāya 40 dialogue)
Scene: Pitṛs and Devas, sighing, turn away as if the intended fruit did not manifest; the narrative resolves into a clear injunction: dāna must be given (properly) in every yuga.
FAQs
Charity must be performed rightly so that Devas and Pitṛs are satisfied and the intended merit truly accrues.
No specific tīrtha is mentioned; the verse provides universal dharma instruction about dāna.
The prescription is to perform dāna consistently across all yugas, implying proper method so its phala is not lost.