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Shloka 84

प्रणवार्थ-शिवतत्त्व-निर्णयः

The Determination of Śiva as the Meaning of Praṇava

द्रव्यजातं महेशाय द्विजेभ्यश्च विशेषतः । भक्तेभ्यश्च प्रदायाथ शिवाय गुरुरूपिणे

dravyajātaṃ maheśāya dvijebhyaśca viśeṣataḥ | bhaktebhyaśca pradāyātha śivāya gururūpiṇe

Then, offering the gathered articles of worship—especially to the twice-born (Brāhmaṇas) and also to devoted worshippers—one should give in charity for Maheśa, to Śiva who abides in the form of the Guru.

द्रव्य-जातम्the collection of materials/wealth
द्रव्य-जातम्:
कर्म (Object/कर्म)
TypeNoun
Rootद्रव्य (प्रातिपदिक) + जात (प्रातिपदिक/कृदन्त-प्रत्ययान्त)
Formनपुंसकलिङ्ग, द्वितीया (Accusative/कर्म), एकवचन; समासः—‘द्रव्याणां जातम्’ षष्ठी-तत्पुरुष; ‘collection/aggregate of materials’
महेशायto Mahesha
महेशाय:
सम्प्रदान (Recipient/सम्प्रदान)
TypeNoun
Rootमहेश (प्रातिपदिक)
Formपुंलिङ्ग, चतुर्थी (Dative/सम्प्रदान), एकवचन
द्विजेभ्यःto the twice-born (Brahmins)
द्विजेभ्यः:
सम्प्रदान (Recipient/सम्प्रदान)
TypeNoun
Rootद्विज (प्रातिपदिक)
Formपुंलिङ्ग, पञ्चमी/चतुर्थी बहुवचनरूप (Ablative/Dative plural); अत्र चतुर्थी (recipient) युक्ता
and
:
समुच्चय (Conjunction/समुच्चय)
TypeIndeclinable
Rootच (अव्यय)
Formसमुच्चयबोधक अव्यय (conjunction)
विशेषतःespecially
विशेषतः:
क्रियाविशेषण (Adverbial/क्रियाविशेषण)
TypeIndeclinable
Rootविशेष (प्रातिपदिक)
Formतसिल्-प्रत्ययान्त अव्यय (adverb)
भक्तेभ्यःto devotees
भक्तेभ्यः:
सम्प्रदान (Recipient/सम्प्रदान)
TypeNoun
Rootभक्त (प्रातिपदिक)
Formपुंलिङ्ग, चतुर्थी बहुवचन (Dative plural/सम्प्रदान)
and
:
समुच्चय (Conjunction/समुच्चय)
TypeIndeclinable
Rootच (अव्यय)
Formसमुच्चयबोधक अव्यय (conjunction)
प्र-दाय़having given
प्र-दाय़:
क्रियाविशेषण (Adverbial/क्रियाविशेषण)
TypeVerb
Rootदा (धातु) + प्र (उपसर्ग)
Formक्त्वान्त (Absolutive/Gerund), अव्ययभाव; ‘having given’
अथthen
अथ:
सम्बन्ध (Discourse connector/सम्बन्ध)
TypeIndeclinable
Rootअथ (अव्यय)
Formअनन्तरबोधक अव्यय (sequencing particle)
शिवायto Shiva
शिवाय:
सम्प्रदान (Recipient/सम्प्रदान)
TypeNoun
Rootशिव (प्रातिपदिक)
Formपुंलिङ्ग, चतुर्थी (Dative/सम्प्रदान), एकवचन
गुरु-रूपिणेto (him) who has the form of the Guru
गुरु-रूपिणे:
सम्प्रदान (Recipient/सम्प्रदान)
TypeNoun
Rootगुरु (प्रातिपदिक) + रूपिन् (प्रातिपदिक)
Formपुंलिङ्ग, चतुर्थी (Dative/सम्प्रदान), एकवचन; समासः—‘गुरोः रूपम् अस्य’ षष्ठी-तत्पुरुष; रूपिन्-शब्दः ‘having the form of’

Suta Goswami

Tattva Level: pati

Shiva Form: Dakṣiṇāmūrti

Sthala Purana: Not a specific jyotirliṅga episode; the verse expresses the Siddhānta principle that honoring guru, brāhmaṇa, and bhakta is an offering to Maheśa (Śiva as indwelling Lord).

Significance: Dāna to Śiva’s embodiments (guru/bhaktas) is taught as a direct means to accrue puṇya and receive Śiva’s anugraha.

Role: teaching

Offering: naivedya

S
Shiva
M
Mahesha
G
Guru

FAQs

It teaches that worship becomes complete when its fruits are offered in selfless giving—seeing Śiva as the indwelling Guru and honoring Him through service to worthy recipients, especially devoted worshippers and the twice-born.

After Saguna worship (such as Liṅga-pūjā), the devotee externalizes devotion through dāna: the offerings and resources gathered for worship are shared, affirming that Śiva is pleased by compassionate, dharmic action, not mere ritual possession.

Perform dāna after Śiva-pūjā—offer food, money, or worship items to Brāhmaṇas and Śiva-bhaktas—while contemplating Śiva as Gururūpin (the Guru-principle) and dedicating the act to Him.