अन्नानां पयसां चापि जीवानां चाथ श्रेयसे । मानुष्यमाहुस्तत्त्वज्ञाः शिवभावेन भावितम्
annānāṃ payasāṃ cāpi jīvānāṃ cātha śreyase | mānuṣyamāhustattvajñāḥ śivabhāvena bhāvitam
For the welfare of grains, of milk, and of living beings, the knowers of truth declare human birth to be most beneficial—when it is imbued with the disposition of Śiva (Śiva-bhāva).
Lomaharṣaṇa (Sūta) (deduced from Māheśvarakhaṇḍa narrative convention)
Scene: A symbolic tableau: a human devotee with ash marks and rudrākṣa offers anna and milk in a simple yajña/naivedya, while animals and people are cared for; above, Śiva’s benign presence indicates that ‘śiva-bhāva’ sanctifies human life.
Human life becomes supremely meaningful when infused with Śiva-bhāva—bringing welfare to oneself and the wider world through dhārmic, compassionate living.
No specific tīrtha is named; the verse praises Śiva-oriented human living rather than a location.
No explicit ritual is listed; the prescription is cultivating Śiva-bhāva (devotional, pure, benevolent orientation) as the core spiritual practice.