Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
एवं संपूज्य तां दद्याद्ब्राह्मणाय स्वशक्तितः । सरत्नां सहिरण्यां च सर्वाभरणभूषिताम्
evaṃ saṃpūjya tāṃ dadyādbrāhmaṇāya svaśaktitaḥ | saratnāṃ sahiraṇyāṃ ca sarvābharaṇabhūṣitām
এইদৰে বিধিপূৰ্বক পূজা কৰি, নিজৰ সামৰ্থ্য অনুসাৰে, ৰত্ন আৰু সোণসহ আৰু সকলো অলংকাৰৰে ভূষিত কৰি তাক ব্ৰাহ্মণক দান দিব লাগে।
Suta Goswami (narrating the prescribed rite to the sages, as typical of the Purana’s instruction style in the Umāsaṃhitā)
Tattva Level: pashu
Shiva Form: Umāpati
Significance: Emphasizes śakti-anusāra (according to one’s means) and completion of the rite by gifting to a qualified recipient; in Siddhānta terms, this is caryā that attenuates pāśa and supports receptivity to grace.
Role: nurturing
Offering: naivedya
It teaches that worship (pūjā) becomes spiritually complete when followed by selfless giving (dāna) according to one’s capacity—an outward expression of bhakti that loosens pāśa (bondage) and purifies the devotee in the Shaiva Siddhanta spirit.
Like Linga-pūjā where devotion culminates in offering and surrender, this verse emphasizes Saguna worship expressed through reverent service—honoring the divine presence and concluding the rite by giving an honored, ornamented offering to a worthy recipient (Brāhmaṇa).
Perform the worship with full upacāras (formal offerings), then conclude with dāna—giving respectfully within one’s means; internally, hold the attitude of surrender to Pati (Śiva) and gratitude for grace, even if no specific bhasma/rudrākṣa/mantra is stated in this line.