यममार्गे सुखदायकधर्माः
Dharmas that Grant Ease on the Path to Yama
एवं दानविशेषेण धर्मराजपुरं नरः । यस्माद्याति विमानेन तस्माद्दानं समाचरेत्
evaṃ dānaviśeṣeṇa dharmarājapuraṃ naraḥ | yasmādyāti vimānena tasmāddānaṃ samācaret
Thus, by this particular form of charitable giving, a man goes to the city of Dharmarāja (Yama) in a celestial aerial car; therefore one should diligently practise such giving.
Suta Goswami (narrating the teaching of Umāsaṃhitā to the sages at Naimiṣāraṇya)
Tattva Level: pashu
The verse highlights dāna as a concrete dharmic act that yields a visible karmic fruit—elevation to a higher post-death state—thereby encouraging disciplined generosity as part of a Shaiva life of righteousness that supports inner purification.
While the verse speaks directly about dāna, in Shaiva practice such merit supports purity (śuddhi) and readiness for Linga-worship and devotion to Saguna Shiva; charity becomes an auxiliary discipline that steadies the devotee’s dharma and receptivity to Shiva’s grace.
The direct practice is dāna performed properly and consistently; as a Shaiva takeaway, one may pair charitable giving with remembrance of Shiva (e.g., japa of the Panchākṣarī, “Om Namaḥ Śivāya”) to keep the act inwardly dedicated.