Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
अग्निर्हि देवतास्सर्वाः सुवर्णं च हुताशनः । तस्मात्सुवर्णं दत्त्वा च दत्तास्स्युस्सर्वदेवताः
agnirhi devatāssarvāḥ suvarṇaṃ ca hutāśanaḥ | tasmātsuvarṇaṃ dattvā ca dattāssyussarvadevatāḥ
إنَّ النارَ نفسَها تَتَجَسَّدُ فيها جميعُ الآلهة، والذهبُ على طبيعةِ هوتاشَنَة، نارِ القُربانِ الحاملةِ للقرابين. فلذلك، مَن قدَّمَ الذهبَ هِبةً فكأنما أدَّى العطاءَ الواجبَ إلى جميعِ الآلهة.
Suta Goswami
Tattva Level: pasha
Shiva Form: Sadyojāta
Sthala Purana: Not a Jyotirliṅga narrative; it gives a Vedic rationale: Agni is sarva-devatā-maya and suvarṇa is identified with Hutāśana’s nature, so suvarṇa-dāna functions like universal deva-tarpaṇa.
Significance: General: supports yajña/dakṣiṇā logic—giving gold is treated as satisfying the entire pantheon, harmonizing worldly order (ṛta/dharma) supportive of Śaiva life.
Type: rudram
It teaches that sacred giving (dāna), especially gold, is not merely social virtue but a karmic purification: honoring Agni—who is treated as the collective channel of the devas—refines the devotee and supports the inward turn toward Shiva-bhakti and liberation.
In Saguna Shiva worship, outer dharma supports inner devotion. Gifts and yajna-based offerings cultivate purity (śuddhi) and gratitude, making the mind fit for Linga-upāsanā, mantra-japa (including the Panchākṣara), and steady devotion to Lord Shiva.
Perform dharmic dāna—especially suvarṇa-dāna according to capacity—ideally alongside Agni-related worship (homa) and Shiva devotion; let the act be done with humility and dedication of merit to Lord Shiva.