उमामहेश्वरव्रतं—पञ्चाक्षरमन्त्रस्य माहात्म्यं, न्यासः, जपविधिः, सदाचारः, विनियोगः
भूषणानि च वासांसि धान्यानि विविधानि च एतानि गुरवे दद्याद् भक्त्या च विभवे सति
bhūṣaṇāni ca vāsāṃsi dhānyāni vividhāni ca etāni gurave dadyād bhaktyā ca vibhave sati
Ornaments, garments, and various kinds of grain—these one should offer to the Guru with devotion, when one has the means. Through reverent giving to the Guru, the bound soul (paśu) loosens the fetters (pāśa) and becomes fit for the grace of the Lord (Pati), Śiva.
Sūta Gosvāmin (narrating to the sages of Naimiṣāraṇya)
It frames dāna to the Guru—ornaments, clothing, and grains—as a key support for Śaiva practice, strengthening bhakti and purity that make one fit for Liṅga-pūjā and Śiva’s anugraha.
Śiva-tattva is implied as Pati, the gracious Lord who uplifts the paśu when humility and devotion are cultivated; serving the Guru becomes a doorway to that liberating grace.
Dāna and guru-sevā are highlighted as practical disciplines aligned with Śaiva dharma (supporting Pāśupata-oriented purification), to be done according to one’s capacity (vibhava).