Adhyaya 84: शिवव्रतकथनम्
Uma–Maheshvara Vrata, Shula-dana, and Month-wise Ekabhakta Vrata
माघमासे रथं कृत्वा सर्वलक्षणलक्षितम् दद्यात् सम्पूज्य देवेशं ब्राह्मणांश्चैव भोजयेत्
māghamāse rathaṃ kṛtvā sarvalakṣaṇalakṣitam dadyāt sampūjya deveśaṃ brāhmaṇāṃścaiva bhojayet
In the month of Māgha, having prepared a chariot marked with every auspicious sign, one should give it as a gift; then, after duly worshipping the Lord of the Devas (Śiva), one should also feed the brāhmaṇas.
Suta Goswami (narrating Śaiva dāna-vidhi to the sages of Naimiṣāraṇya)
It links Śiva-arcana (worship of Deveśa) with dāna and brāhmaṇa-bhojana, presenting worship as complete when devotion is expressed through righteous giving and service.
By naming Him “Deveśa,” it affirms Śiva as Pati—the sovereign Lord—whose worship sanctifies acts of charity, turning ritual merit into a means for the paśu to move toward freedom from pāśa.
A Māgha observance emphasizing ratha-dāna (donation of a chariot) after proper Śiva-pūjā, followed by feeding brāhmaṇas—an outward discipline that supports inner purification aligned with Śaiva dharma.