Adhyaya 89: शौचाचारलक्षणम् — सदाचार, भैक्ष्यचर्या, प्रायश्चित्त, द्रव्यशुद्धि, आशौच-निर्णय
श्रीफलैरंशुपट्टानां कुतपानामरिष्टकैः चर्मणां विदलानां च वेत्राणां वस्त्रवन्मतम्
śrīphalairaṃśupaṭṭānāṃ kutapānāmariṣṭakaiḥ carmaṇāṃ vidalānāṃ ca vetrāṇāṃ vastravanmatam
শ্রীফলজাত অংশু-পট্ট, কুতপ (উলের আবরণ) ও অরিষ্টক; এবং চর্ম, বিদল (ফাটা চর্মফিতা) ও বেতের দ্রব্য—এসবকে বস্ত্রের সমতুল্য বলা হয়েছে (অতএব বস্ত্রদানের ন্যায় গ্রহণীয়)।
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).