Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
पापं कृतं यद्दिवसे निशायां द्विसंध्योर्मध्यदिने निशांते । कालत्रये कायमनोवचोभिस्तुलापुमान्वै तदपाकरोति
pāpaṃ kṛtaṃ yaddivase niśāyāṃ dvisaṃdhyormadhyadine niśāṃte | kālatraye kāyamanovacobhistulāpumānvai tadapākaroti
দিনে বা রাতে, প্রভাত-সন্ধ্যার সন্ধিক্ষণে, মধ্যাহ্নে কিংবা রাত্রির অন্তে যে পাপই করা হোক—ভক্তিভরে দেহ-মন-বাক্য একাগ্র করে, তিন পবিত্র কালে তুলাদান করলে তা নিশ্চিতই দূর হয়।
Suta Goswami
Tattva Level: pashu
Shiva Form: Umāpati
Significance: Frames Tulā-dāna as a prāyaścitta-like act that purifies tri-kāla sins when performed with kāya–manas–vāk alignment, preparing the paśu for Śiva’s anugraha.
Type: stotra
Shakti Form: Pārvatī
Role: nurturing
Offering: naivedya
It teaches that karmic impurities created at any time can be purified when one follows a Shaiva expiatory discipline with tri-kāla awareness and inner integrity—body, mind, and speech offered in devotion and restraint.
As a Shaiva purificatory teaching, it supports approach to Saguna Shiva (often through Linga worship) by stressing that outer rites like dāna become effective when performed with tri-kāla devotion and ethical alignment, preparing the devotee for deeper worship and grace.
Tri-kāla observance (especially at dawn, midday, and dusk) with disciplined conduct of kāya-mano-vāk, accompanied by a dāna rite such as Tulā-dāna; it may be integrated with japa of the Panchākṣarī (Om Namaḥ Śivāya) and sandhyā-style purification.