क्षेत्रं गोमिथुनं चैव तद्गृहे च निवेदयेत् सायनैर् विविधैर् दिव्यैर् मेरुपर्वतसन्निभैः
kṣetraṃ gomithunaṃ caiva tadgṛhe ca nivedayet sāyanair vividhair divyair meruparvatasannibhaiḥ
Man soll ein bebautes Feld und ein Rinderpaar als Gabe darbringen und zudem das Haus des Empfängers mit vielfältigen, gleichsam göttlichen Betten und Ruhestätten ausstatten, hoch und prächtig wie der Berg Meru; so wird ein rechtschaffenes Leben gestützt, das Pati, dem Herrn Śiva, geweiht ist.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames dana (charitable gifting) as a Shaiva-supportive act: sustaining dharmic life for others becomes an offering aligned with service to Pati (Śiva), thereby increasing punya that supports linga-puja and inner purity.
By implying that devotion to Pati is expressed through upholding dharma and welfare, the verse reflects Śiva-tattva as the lordly principle (Pati) who is honored not only by ritual, but by selfless actions that loosen pasha (bondage) upon the pashu (individual soul).
Dana as an auxiliary practice to Shiva-puja: gifting land, cattle, and household supports—acts that cultivate sattva and reduce attachment, aiding the pashu’s progression toward Śiva through disciplined, selfless conduct.