Kṣetra–Kāla–Phala-kramaḥ
Hierarchy of Sacred Place, Time, and Ritual Fruit
रौप्यं लवणकूष्मांडे कन्याद्वादशकं तथा । गोदानाद्दत्तगव्येन गोमयेनोपकारिणा
raupyaṃ lavaṇakūṣmāṃḍe kanyādvādaśakaṃ tathā | godānāddattagavyena gomayenopakāriṇā
One should also offer silver, salt, and the ash-gourd (kuṣmāṇḍa), and likewise the gift of twelve maidens. By gifting cows, one becomes a benefactor through all that comes from the cow—its milk and produce, even its dung—held to be purifying aids in sacred observance.
Suta Goswami
Tattva Level: pasha
Shiva Form: Paśupatinātha
Jyotirlinga: Viśvanātha
Sthala Purana: The Kāśī-oriented teaching emphasizes purificatory media (gavyas, gomaya) used in vrata and śauca; these are preparatory to approaching Viśvanātha, who loosens bondage by removing impurity (mala) through disciplined observance.
Significance: Use of cow-derived purifiers and regulated dāna is framed as pāśa-kṣaya (weakening bondage) enabling deeper Śiva-upāsanā in Kāśī.
Offering: naivedya
The verse emphasizes that dana (sacred giving) and purity-supporting substances are auxiliaries to Shiva-bhakti: they soften egoism, support dharmic living, and prepare the devotee’s mind for grace (anugraha) in the Shaiva Siddhanta spirit.
Such offerings and gifts are presented as supportive acts around Saguna Shiva worship—outer discipline and generosity strengthen inner devotion, making Linga-puja steadier and more sattvic.
It points to charitable giving connected with worship (especially godana) and the use of purificatory aids like gomaya in maintaining ritual cleanliness—practically paired with regular Linga-puja, bhasma observance, and japa of the Panchakshara (Om Namaḥ Śivāya).