Shloka 21
Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
विधितो गोश्च दानं वै सर्वोत्तममिह स्मृतम् । न तेन सदृशं व्यास परं दानं प्रकीर्तितम्
vidhito gośca dānaṃ vai sarvottamamiha smṛtam | na tena sadṛśaṃ vyāsa paraṃ dānaṃ prakīrtitam
When performed according to the rule of the śāstras, the gift of a cow is remembered here as the very best. O Vyāsa, no higher gift equal to it is proclaimed.
Suta Goswami (narrating Shiva Purana teachings; addressing the sages, with a vocative reference to Vyāsa within the cited instruction)
Tattva Level: pashu
Shiva Form: Paśupatinātha
Sthala Purana: General dāna-māhātmya: go-dāna praised as supreme when done by vidhi; not a Jyotirliṅga-specific legend.
Significance: Encourages dharmic giving as a purifier of pāśa (bondage) and as support of social-religious order; in Śaiva framing, it becomes an auxiliary to bhakti and worship.
Role: nurturing
Offering: naivedya
FAQs
It teaches that charity becomes spiritually potent when done with proper vidhi (right method, purity, intention), and it praises go-dāna as a foremost dharmic act that supports sattva and accumulated puṇya, aiding the soul’s upliftment toward Shiva’s grace.
In Shaiva practice, outer dharma (like prescribed dāna) complements Linga worship: offerings and ethical acts purify the devotee, making devotion to Saguna Shiva steadier and more receptive to Shiva’s anugraha (grace).
Perform dāna according to śāstric procedure—especially go-dāna—with purity, right timing, and reverence; pair it with simple Shaiva devotion such as japa of the Panchākṣarī (Om Namaḥ Śivāya) to dedicate the merit to Lord Shiva.