स्नानविधिः — गायत्र्यावाहन, सूर्यवन्दन, तर्पण, पञ्चमहायज्ञ, भस्मस्नान, मन्त्रस्नान
देवानां पुष्पतोयेन ऋषीणां तु कुशांभसा पितॄणां तिलतोयेन गन्धयुक्तेन सर्वतः
devānāṃ puṣpatoyena ṛṣīṇāṃ tu kuśāṃbhasā pitṝṇāṃ tilatoyena gandhayuktena sarvataḥ
For the Devas, one should offer water mixed with flowers; for the Ṛṣis, water sanctified with kuśa-grass; and for the Pitṛs, water mixed with sesame—everywhere accompanied by fragrance. Thus the worship is made complete, for all offerings ultimately gather into the one Lord, Pati (Śiva), who receives them through proper rite.
Suta Goswami (narrating traditional Shiva-puja procedure to the sages of Naimisharanya)
It standardizes the tarpaṇa-style offerings within Shiva-puja: distinct waters for Devas, Rishis, and Pitrs, showing that Linga worship integrates Vedic obligations while directing them toward Pati (Shiva) through correct vidhi.
By implying that all classes of beings—Devas, seers, and ancestors—are honored within one ritual field, it reflects Shiva as Pati, the all-pervading receiver and inner witness, beyond divisions, who grants order and grace when rites are performed with purity.
A puja/tarpaṇa protocol: offering flower-water, kuśa-water, and sesame-water with fragrance. It supports Pashupata discipline indirectly by cultivating ritual purity, right intention, and reverence that loosen pasha (bondage) for the pashu (individual soul).