Adhyaya 89: शौचाचारलक्षणम् — सदाचार, भैक्ष्यचर्या, प्रायश्चित्त, द्रव्यशुद्धि, आशौच-निर्णय
श्रीफलैरंशुपट्टानां कुतपानामरिष्टकैः चर्मणां विदलानां च वेत्राणां वस्त्रवन्मतम्
śrīphalairaṃśupaṭṭānāṃ kutapānāmariṣṭakaiḥ carmaṇāṃ vidalānāṃ ca vetrāṇāṃ vastravanmatam
শ্ৰীফলৰ পৰা তৈয়াৰ অংশু-পট্ট, কুতপ (উলৰ আৱৰণ) আৰু অৰিষ্টক; লগতে চর্ম, বিদল (ফাটা চর্মফিতা) আৰু বেতৰ সামগ্ৰী—এই সকলোকে বস্ত্ৰৰ সমান বুলি মত দিয়া হৈছে (অতএব বস্ত্ৰদানৰ তুল্য)।
Suta Goswami (narrating to the sages of Naimisharanya)
It clarifies what counts as “vastra” (cloth/garment) in dana connected to Shiva-dharma—broadening acceptable gift-items used to support puja and the worshipper’s purity.
Indirectly, it reflects Shiva-tattva as Pati (Lord) who receives offerings through dharma: the devotee (pashu) loosens pasha (bondage) by righteous giving and ritual propriety aligned with scripture.
Dana as an auxiliary discipline to Shiva-puja—offering cloth-equivalents and auspicious accompaniments as part of regulated worship that supports inner purification (a preparatory aid to Pashupata-oriented sadhana).