Skanda Purana — Mahesvara Khanda, Shloka 123
त्रयोदशी नभस्ये च कृष्णा सा हि कलेः स्मृता । युगादयः स्मृता ह्येता दत्तस्याक्षयकारकाः
trayodaśī nabhasye ca kṛṣṇā sā hi kaleḥ smṛtā | yugādayaḥ smṛtā hyetā dattasyākṣayakārakāḥ
又，纳婆斯耶月黑半第十三日，被忆为迦利纪元之始。此等确称“瑜伽阿底”（Yugādi），令布施（dāna）之果报无尽。
Lomaharṣaṇa (Sūta), addressing the sages (deduced from Māheśvarakhaṇḍa context)
Scene: A calm ritual setting at dawn: a donor offers gifts to a worthy recipient while a pañcāṅga is consulted; above, a subtle cosmic wheel marks the yugādi threshold and the onset of Kali remembered on kṛṣṇa-trayodaśī of Nabhasya.
FAQs
Charity offered at cosmically significant times (Yugādi) becomes akṣaya—its merit does not diminish.
No specific tīrtha is mentioned; the emphasis is on sacred time and the fruit of dāna.
Performing dāna on Yugādi tithis to obtain akṣaya (inexhaustible) merit.