Shivamurti–Pratishtha Phala: Shivalaya-Nirmana, Kshetra-Mahatmya, Tirtha-Snana, and Mandala-Vidhi
निवेद्य देवदेवाय क्षितिदानफलं लभेत् शालिपिष्टादिभिर् वापि पद्ममालिख्य निर्धनः
nivedya devadevāya kṣitidānaphalaṃ labhet śālipiṣṭādibhir vāpi padmamālikhya nirdhanaḥ
By presenting it to Devadeva, the God of gods, one attains merit equal to the gift of land. Even a poor person, by drawing a lotus with rice-flour and the like and offering it to Śiva, gains that same fruit.
Suta Goswami (narrating the Linga Purana’s puja/dana merits to the sages of Naimisharanya)
It establishes that sincere symbolic offerings to Śiva—such as a lotus drawn with simple materials—can yield the same punya as major gifts like land, emphasizing bhakti and intention in Linga-puja.
Śiva is addressed as Devadeva, the supreme Pati who grants फल (spiritual merit) according to inner devotion rather than external wealth, loosening the pasha (bondage) of limitation for the pashu (soul).
A puja-vidhi principle: offering a padma (lotus) even as an alikhita (drawn) substitute with rice flour—an accessible upachara—showing that disciplined worship and surrender can replace costly materials.