Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
ददात्येवं तु यो व्यास तुलापुरुषमुत्तमम् । हत्वा पापं दिव्यं तिष्ठेद्यावदिन्द्राश्चतुर्द्दश
dadātyevaṃ tu yo vyāsa tulāpuruṣamuttamam | hatvā pāpaṃ divyaṃ tiṣṭhedyāvadindrāścaturddaśa
O Vyāsa, whoever thus bestows the excellent Tulāpuruṣa gift destroys sin and abides in the divine state for as long as fourteen Indras endure.
Suta Goswami (narrating the Shiva Purana discourse, addressing Vyasa as quoted within the tradition)
Tattva Level: pashu
Shiva Form: Sadāśiva
The verse teaches that Tulāpuruṣa-dāna—an exalted act of dharmic giving—purifies the soul by destroying pāpa (bonding impurities) and yields prolonged divine enjoyment; in Shaiva terms, such purity supports devotion and receptivity to Śiva’s grace (anugraha).
Though the verse highlights charity, in the Shiva Purana such dāna is typically performed as an offering aligned with Saguna Śiva worship—supporting temples, priests, and sacred rites—thereby strengthening bhakti and the disciplined life that complements Linga-upāsanā.
It recommends Tulāpuruṣa-dāna (weighing and gifting equivalent wealth/food/clothing), ideally undertaken with purity, mantra-japa (such as the Panchākṣarī), and a Śiva-centered intention of surrender and inner cleansing.