मुक्तयतिदेहसंस्काररहस्यं — The Esoteric Rites for the Bodies of Liberated Ascetics
ताः पंचदेवता जीवान्कर्मानुष्ठान तत्परान् । गृहीत्वा त्रिदिवं यांति तत्पुण्यवशतो मुने
tāḥ paṃcadevatā jīvānkarmānuṣṭhāna tatparān | gṛhītvā tridivaṃ yāṃti tatpuṇyavaśato mune
O sage, those Five Deities, taking hold of the embodied souls devoted to the proper performance of sacred duties, carry them to the heavenly worlds—by the compelling force of that very merit.
Suta Goswami (narrating Shiva Purana discourse to the sages, consistent with Kailasha Samhita frame)
Tattva Level: pashu
Offering: naivedya
It teaches that disciplined performance of dharmic rites (karmānuṣṭhāna) generates puṇya that can elevate the jīva to higher realms; in Shaiva Siddhanta this is a real but still limited fruit compared to Shiva’s grace that grants liberation.
By implying that devotion expressed through prescribed worship and duties produces merit, it supports Saguna practice—ritual action and reverence—which purifies the soul; yet the tradition ultimately points beyond svarga to Shiva-realization through deeper bhakti and grace.
Steadfast karmānuṣṭhāna—regular, rule-based worship and dharmic observance (such as Shiva-pūjā with mantra-japa like the Panchākṣarī, along with purity disciplines)—is the implied practice that accrues puṇya and uplifts the practitioner.