Adhyaya 89: शौचाचारलक्षणम् — सदाचार, भैक्ष्यचर्या, प्रायश्चित्त, द्रव्यशुद्धि, आशौच-निर्णय
श्रीफलैरंशुपट्टानां कुतपानामरिष्टकैः चर्मणां विदलानां च वेत्राणां वस्त्रवन्मतम्
śrīphalairaṃśupaṭṭānāṃ kutapānāmariṣṭakaiḥ carmaṇāṃ vidalānāṃ ca vetrāṇāṃ vastravanmatam
श्रीफल से बने अंशु-पट्ट, कुतप (ऊन के आवरण) और अरिष्टक; तथा चमड़ा, फटा हुआ चमड़े का पट्टा और बेंत की वस्तुएँ—इन सबको वस्त्र के समान माना गया है (अतः वस्त्र-दान के तुल्य ग्राह्य हैं)।
Suta Goswami (narrating to the sages of Naimisharanya)
It clarifies what counts as “vastra” (cloth/garment) in dana connected to Shiva-dharma—broadening acceptable gift-items used to support puja and the worshipper’s purity.
Indirectly, it reflects Shiva-tattva as Pati (Lord) who receives offerings through dharma: the devotee (pashu) loosens pasha (bondage) by righteous giving and ritual propriety aligned with scripture.
Dana as an auxiliary discipline to Shiva-puja—offering cloth-equivalents and auspicious accompaniments as part of regulated worship that supports inner purification (a preparatory aid to Pashupata-oriented sadhana).