Description of the Rules for Charitable Gifts and Related Rites
Gaṅgā-māhātmya
गंगायां लिंगपूजायाः कोट्यंशेनापि नो समाः । पितॄनुदिश्य वा देवान्गंगांभिभिः प्रसिंचयेत् ॥ १५ ॥
gaṃgāyāṃ liṃgapūjāyāḥ koṭyaṃśenāpi no samāḥ | pitṝnudiśya vā devāngaṃgāṃbhibhiḥ prasiṃcayet || 15 ||
গঙ্গায় লিঙ্গপূজার সমান অন্য কোনো কর্ম কোটি ভাগের এক ভাগও নয়। অথবা পিতৃগণ কিংবা দেবতাদের উদ্দেশ করে গঙ্গাজল দ্বারা তাদের সিঞ্চন করা উচিত।
Narada (as narrator/teacher within the Uttara-Bhaga tirtha-mahatmya dialogue)
Vrata: none
Primary Rasa: bhakti
Secondary Rasa: shanta
It elevates Gaṅgā as a supreme tīrtha: acts done with her waters—especially liṅga-pūjā and offerings to Pitṛs/Devas—are said to yield extraordinary merit beyond ordinary comparisons.
Bhakti is expressed through tangible sacred service: worship (pūjā) and reverent use of Gaṅgā-jala as an offering to divine beings and ancestors, turning ritual acts into devotional dedication (saṅkalpa/udiśya).
Ritual procedure (Kalpa/Śrauta-Smārta practice) is implied: performing tarpaṇa or sprinkling/libation with consecrated water for Pitṛs and Devas, emphasizing correct intention (udiśya) and proper offering medium (Gaṅgā-ambhas).