Shivamurti–Pratishtha Phala: Shivalaya-Nirmana, Kshetra-Mahatmya, Tirtha-Snana, and Mandala-Vidhi
कृत्वा वित्तानुसारेण भक्त्या रुद्राय शंभवे यत्फलं लभते मर्त्यस् तत्फलं प्रवदाम्यहम्
kṛtvā vittānusāreṇa bhaktyā rudrāya śaṃbhave yatphalaṃ labhate martyas tatphalaṃ pravadāmyaham
Having made offerings to Rudra—Śambhu with devotion, in accordance with one’s own means, whatever fruit a mortal obtains from that worship, that very fruit I shall now declare.
Suta Goswami (narrating to the sages of Naimisharanya)
It establishes that Linga/Rudra worship is valid and fruitful when performed with sincere bhakti and proportionate offerings—Shiva accepts the devotee’s capacity, not mere quantity.
Shiva is presented as Śambhu-Rudra, the compassionate Pati who responds to devotion; the results of worship flow from His grace rather than from external display.
It highlights puja and dana done ‘vittānusāreṇa’ (according to means) as a Shaiva discipline that supports bhakti and, in Pashupata terms, helps weaken pasha (bondage) for the pashu (individual soul).