Kṣetra–Kāla–Phala-kramaḥ
Hierarchy of Sacred Place, Time, and Ritual Fruit
विषुवे तद्दशगुणमयने तद्दश स्मृतम् । तद्दश मृगसंक्रांतौ तच्चंद्र ग्रहणे दश
viṣuve taddaśaguṇamayane taddaśa smṛtam | taddaśa mṛgasaṃkrāṃtau taccaṃdra grahaṇe daśa
વિષુવકાળે તે દશગુણ; અયનકાળે પણ દશગુણ એમ સ્મૃતિ કહે છે. મકરસંક્રાંતિએ પણ દશગુણ, અને ચંદ્રગ્રહણમાં પણ દશગુણ જ.
Suta Goswami
Tattva Level: pashu
It teaches that sacred time (kāla) amplifies the fruit of Shiva-oriented dharma—especially worship, japa, and charity—so that practice aligned with cosmic transitions gains multiplied merit.
The verse supports the Shaiva Purana’s emphasis that Saguna Shiva worship—particularly Linga-puja performed on highly charged calendrical moments like viṣuva, ayana, saṅkrānti, and grahaṇa—becomes especially efficacious.
Perform Linga-abhisheka, Panchakshara japa (Om Namaḥ Śivāya), and give dāna on equinox/solstice/Makara-saṅkrānti/lunar eclipse, ideally with Tripuṇḍra (bhasma) and Rudrāksha as supportive Shaiva observances.