ततश्च ब्रह्मभोजस्य संकल्पं च सदक्षिणम् । उत्सवं पूर्ववत्कुर्या द्यावद्यामावधिर्भवेत्
tataśca brahmabhojasya saṃkalpaṃ ca sadakṣiṇam | utsavaṃ pūrvavatkuryā dyāvadyāmāvadhirbhavet
Thereafter, one should make the solemn saṅkalpa for the Brahmin-feast and provide it together with the due dakṣiṇā. Then one should conduct the festival as before, continuing it until the appointed period of the yāmas is completed.
Suta Goswami
Tattva Level: pashu
Shiva Form: Mahādeva
Significance: Brahmin-feeding with saṅkalpa and dakṣiṇā is framed as dharmic support to Śiva-pūjā, converting wealth/action into merit and purification—loosening pāśa (bondage) and inviting anugraha.
Shakti Form: Annapūrṇā
Role: nurturing
Offering: naivedya
It emphasizes that Shiva-worship is completed not only by devotion but also by disciplined observance—making a saṅkalpa (sacred resolve), offering dakṣiṇā, and concluding the utsava within the prescribed ritual time—so that the act becomes a purified offering to Pati (Shiva) rather than mere celebration.
In Jyotirliṅga-centered practice, the festival (utsava) and its supporting rites—especially brahmabhoja and dakṣiṇā—are treated as limbs (aṅgas) of Saguna Shiva worship, honoring Shiva’s manifest presence through correct ritual completion and reverent giving.
The verse directly prescribes saṅkalpa, brahmabhoja (feeding Brahmins), and dakṣiṇā, and indicates that the utsava should be maintained through the allotted yāmas; as a practical takeaway, one should keep the worship timed, orderly, and concluded with sanctified charity.