दानानि चात्र दीयंते सुकृतैश्चात्र याज्ञिकैः । तपस्तपंति यतयः परलोकार्थमादरात्
dānāni cātra dīyaṃte sukṛtaiścātra yājñikaiḥ | tapastapaṃti yatayaḥ paralokārthamādarāt
Here, meritorious sacrificers give dāna—gifts in sacred charity; and here, disciplined ascetics ardently practise tapas for the sake of the next world, seeking higher spiritual attainment by sincere effort.
Suta Goswami
Tattva Level: pashu
Sthala Purana: Not a Jyotirliṅga episode; it characterizes Bhārata as karma-bhūmi where dāna, yajña, and tapas are efficacious—means by which the bound soul (paśu) becomes fit for Śiva’s grace (anugraha).
Significance: Affirms the soteriological value of dharmic acts (dāna, yajña, tapas) as preparatory disciplines; in Śaiva Siddhānta, such purity and merit support eligibility for Śiva-upāsanā and, ultimately, śiva-anugraha.
Role: teaching
Offering: naivedya
It highlights two Shaiva-aligned paths of purification—dāna (charitable giving) and tapas (austerity)—performed with reverence to generate merit and elevate the soul toward higher states, ultimately supporting liberation-oriented living.
In the Shiva Purana, outward dharmic acts like charity and disciplined tapas are meant to be joined with devotion to Shiva (often through Linga worship), so that merit becomes inward purification and surrender to Pati (Shiva), not mere ritualism.
The verse emphasizes disciplined tapas and righteous conduct; a practical Shaiva takeaway is to pair dāna and self-restraint with daily Shiva-upāsanā—such as japa of the Panchakshara ("Om Namaḥ Śivāya")—to orient effort toward higher spiritual attainment.