Shloka 40

दाता दयाकरो दक्षः कपर्दी कामशासनः श्मशाननिलयः सूक्ष्मः श्मशानस्थो महेश्वरः

dātā dayākaro dakṣaḥ kapardī kāmaśāsanaḥ śmaśānanilayaḥ sūkṣmaḥ śmaśānastho maheśvaraḥ

Er ist der Geber, die Verkörperung des Mitgefühls und der höchst Befähigte; Kapardī, der Träger der verfilzten Haarflechten; der Züchtiger des Kāma (des Begehrens); dessen Wohnstatt der Verbrennungsplatz ist; der Feinstoffliche; der am Verbrennungsplatz verweilt—Maheshvara, Mahādeva, der Große Herr (Pati) aller Wesen.

दाता (dātā)giver, bestower
दाता (dātā):
दयाकरः (dayākaraḥ)compassionate, source of mercy
दयाकरः (dayākaraḥ):
दक्षः (dakṣaḥ)skilled, competent, able
दक्षः (dakṣaḥ):
कपर्दी (kapardī)bearer of braided/matted hair
कपर्दी (kapardī):
कामशासनः (kāmaśāsanaḥ)chastiser of Kāma, restrainer of desire
कामशासनः (kāmaśāsanaḥ):
श्मशाननिलयः (śmaśāna-nilayaḥ)whose dwelling is the cremation-ground
श्मशाननिलयः (śmaśāna-nilayaḥ):
सूक्ष्मः (sūkṣmaḥ)subtle, beyond gross perception
सूक्ष्मः (sūkṣmaḥ):
श्मशानस्थः (śmaśāna-sthaḥ)situated in the cremation-ground
श्मशानस्थः (śmaśāna-sthaḥ):
महेश्वरः (maheśvaraḥ)the Great Lord, supreme Pati
महेश्वरः (maheśvaraḥ):

Suta Goswami (narrating Shiva Sahasranama to the sages at Naimisharanya)

S
Shiva
M
Maheshvara
K
Kama

FAQs

It presents key nāmas of Shiva that guide Linga-upāsanā: the devotee approaches the Linga knowing Shiva as the compassionate Bestower and as the transcendental Lord who turns the mind away from attachment (kāma) toward liberation.

Shiva is shown as Pati (Maheshvara)—both immanent (dwelling even in the śmaśāna, the realm of endings) and transcendent (sūkṣma, subtle beyond sense). He governs desire (Kāmaśāsana) and grants grace (Dayākara) that loosens Pāśa (bondage) upon the Paśu (soul).

The śmaśāna imagery points to Pāśupata-style vairāgya and inner renunciation—meditating on impermanence to conquer kāma—while reciting Shiva’s names as japa alongside Linga-pūjā.