शिवमुद्दिश्य यत्किंचिद्दत्तं जप्तं हुतं कृतम् । तदनंतफलं प्रोक्तं सर्वागमविनिश्चितम्
śivamuddiśya yatkiṃciddattaṃ japtaṃ hutaṃ kṛtam | tadanaṃtaphalaṃ proktaṃ sarvāgamaviniścitam
শিৱক উদ্দেশ্য কৰি যি কিবা দান, জপ, হোম বা কৰ্ম কৰা হয়—তাৰ ফল অনন্ত বুলি কোৱা হৈছে, সকলো আগমে নিশ্চিত কৰিছে।
Sūta
Listener: Śaunaka and the Naimiṣāraṇya sages (implied)
Scene: A devotee performing multiple acts—giving alms, chanting japa with rudrākṣa, offering ghee into a homa fire—each dedicated to Śiva; above, a subtle Śiva-liṅga radiates, signifying ‘ananta-phala’.
Intention (saṅkalpa) directed to Śiva transforms common religious acts into inexhaustible spiritual merit.
No site is named; the teaching is universal to Śiva-upāsanā.
Dāna (giving), japa (repetition), homa (fire offering), and general karmas, when dedicated to Śiva.