अविमुक्तक्षेत्रमाहात्म्य — काशी-वाराणसी में मोक्ष, लिङ्ग-तीर्थ-मानचित्र, और उपासना-विधि
शतद्रोणसमं पुण्यम् आढके ऽपि विधीयते वित्तहीनस्य विप्रस्य नात्र कार्या विचारणा
śatadroṇasamaṃ puṇyam āḍhake 'pi vidhīyate vittahīnasya viprasya nātra kāryā vicāraṇā
Même une seule āḍhaka (petite mesure) offerte par un brahmane dépourvu de biens est prescrite comme produisant un mérite égal à cent droṇas. En un tel cas, qu’il n’y ait ni doute ni examen, car c’est le bhāva, l’intention intérieure, qui mûrit en mérite śaiva.
Suta Goswami (narrating to the sages of Naimisharanya)
It establishes that in Shiva-centered dharma, the fruit of giving is measured by devotion and sincerity (bhāva), not by quantity—so even a small offering made for Mahadeva can become vast in merit.
It implies Shiva as Pati who receives the devotee’s inner intention and transforms limited external means into spiritual upliftment, showing grace that is not constrained by material measurement.
Dana as a limb of Shaiva practice: giving according to one’s means without hesitation, cultivating non-attachment and purity of intention—supportive of Pashupata-oriented inner discipline.