आसनं च तथा दण्डम् उष्णीषं वस्त्रमेव च दत्त्वा तेषां मुनीन्द्राणां देवदेवाय शंभवे
āsanaṃ ca tathā daṇḍam uṣṇīṣaṃ vastrameva ca dattvā teṣāṃ munīndrāṇāṃ devadevāya śaṃbhave
Nachdem er jenen erhabenen Weisen einen Sitz, einen Stab (daṇḍa), einen Turban (uṣṇīṣa) und Gewänder gegeben hatte, brachte er diese Handlungen als Opfer dar für Śambhu—Śiva, den Gott der Götter.
Suta Goswami
It teaches that honoring realized sages with appropriate gifts is itself an upacāra offered to Śiva (Pati); dana becomes a limb of worship that purifies the pashu (individual soul) and loosens pāśa (bondage).
By calling him Devadeva and Śambhu, the verse frames Shiva as the supreme Pati—auspicious, transcendent, and the ultimate recipient of worship, even when offerings are mediated through his devotees (munīndras).
It highlights dana as part of Shiva-puja: gifting items supportive of ascetic discipline (seat, staff, cloth, head-wrap) to sage-lords, aligning the worshipper with Pāśupata-oriented values of restraint and service.