Adhyaya 84: शिवव्रतकथनम्
Uma–Maheshvara Vrata, Shula-dana, and Month-wise Ekabhakta Vrata
गृहोपकरणैश्चैव मुसलोलूखलादिभिः दासीदासादिभिश्चैव शयनैरशनादिभिः
gṛhopakaraṇaiścaiva musalolūkhalādibhiḥ dāsīdāsādibhiścaiva śayanairaśanādibhiḥ
One should also offer household implements—such as pestles, mortars, and the like—together with servants (female and male), as well as beds, food, and related necessities. Such giving, when dedicated to the Lord (Pati), loosens the bonds (pāśa) that bind the soul (paśu) and supports righteous life in the path of Śiva.
Suta Goswami (narrating Shiva-dharma instructions within the Linga Purana discourse)
It frames dana (charitable offering) as a practical support to Shiva-dharma: offering useful household goods and necessities as an act of devotion that complements Linga-puja and strengthens purity, service, and merit.
Shiva is implicitly the Pati (Lord) who receives offerings through dharmic action; dedication of worldly resources to Him helps the paśu (individual soul) reduce pāśa (bondage) and move toward grace-oriented liberation.
Dana as an auxiliary limb of Shiva-bhakti: giving resources that sustain worship, hospitality, and temple/ashrama life—supporting the practitioner’s discipline alongside puja and Pashupata-oriented self-purification.