Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
विष्णुना जिष्णुना साक्षाद् अन्ने सर्वं प्रतिष्ठितम् भूतानाम् अन्नदानेन प्रीतिर् भवति शङ्करे
viṣṇunā jiṣṇunā sākṣād anne sarvaṃ pratiṣṭhitam bhūtānām annadānena prītir bhavati śaṅkare
Durch Viṣṇu—den stets Siegreichen—ist wahrlich alles dies unmittelbar in der Speise gegründet. Darum wird Śaṅkara durch die Gabe von Nahrung an lebende Wesen erfreut; denn Nahrung trägt den paśu (die verkörperte Seele) und stützt die Ordnung der Welt.
Suta Goswami (narrating the teaching on dana within the Linga Purana discourse)
It teaches that sustaining life through anna-dāna is a direct form of devotion that pleases Śiva, aligning external worship (pūjā) with compassionate support of embodied beings.
Śiva is shown as the Pati who responds with grace (prīti) when the paśu is cared for; pleasing Śaṅkara is linked to upholding cosmic support through dharmic nourishment.
The highlighted practice is anna-dāna—feeding beings as a dharmic observance that complements Śiva-pūjā and supports purification conducive to Pāśupata-oriented discipline.