अध्याय ८२ — व्यपोहनस्तवः (पापव्यपोहन-स्तोत्रम्)
यत्पुण्यं चैव तीर्थानां यज्ञानां चैव यत्फलम् दानानां चैव यत्पुण्यं व्रतानां च विशेषतः
yatpuṇyaṃ caiva tīrthānāṃ yajñānāṃ caiva yatphalam dānānāṃ caiva yatpuṇyaṃ vratānāṃ ca viśeṣataḥ
Whatever merit arises from sacred pilgrimage-sites (tīrthas), whatever fruit is gained from Vedic sacrifices (yajñas), whatever holiness is obtained by gifts (dāna), and especially whatever merit is earned by vows (vratas)—all of that is gathered here as the measure of the supreme reward of dharma, culminating in devotion to Pati, Lord Śiva.
Suta Goswami (narrating the Linga Purana’s teaching to the sages of Naimisharanya)
It sets a benchmark of spiritual “fruit” by listing the classical sources of merit—tīrtha, yajña, dāna, and vrata—so the text can later declare that Śiva-bhakti and Linga-pūjā gather and surpass these merits by orienting all dharma toward Pati (Śiva).
By implication, it points to Śiva as Pati—the supreme bestower of the fruits of all dharmic acts. In Shaiva Siddhanta terms, the merits of karma become truly liberative only when offered to Pati, who alone can loosen Pāśa (bondage) for the Pāśu (soul).
Vrata (vowed observance) is highlighted “especially” (viśeṣataḥ), indicating disciplined practice—purity, restraint, and devotion—which in Shaiva practice is commonly integrated with Shiva-pūjā and Linga-upāsanā as a focused sādhanā.