Kṣetra–Kāla–Phala-kramaḥ
Hierarchy of Sacred Place, Time, and Ritual Fruit
देवानां तृप्तयेऽत्यर्थं सर्वभोगप्रदं बुधैः । इहाऽमुत्रोत्तमं जन्मसदाभोगं लभेद्बुधः । ईश्वरार्पणबुद्ध्या हि कृत्वा मोक्षफलं लभेत्
devānāṃ tṛptaye'tyarthaṃ sarvabhogapradaṃ budhaiḥ | ihā'mutrottamaṃ janmasadābhogaṃ labhedbudhaḥ | īśvarārpaṇabuddhyā hi kṛtvā mokṣaphalaṃ labhet
देवों की तृप्ति हेतु जो यह कर्म अत्यन्त भाव से किया जाता है, वह विद्वानों के मत में सर्वभोगप्रद है। बुद्धिमान भक्त इह-पर उत्तम जीवन और स्थायी सुख-समृद्धि पाता है; और ईश्वर (शिव) को अर्पण-बुद्धि से करने पर मोक्षफल भी प्राप्त करता है।
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Significance: Clarifies the hierarchy of fruits: worldly/otherworldly bhoga may arise, but īśvarārpaṇa-buddhi reorients action toward mokṣa—key for tīrtha and vrata to become liberative rather than merely merit-making.
Role: liberating
It teaches that the same righteous act or worship can yield worldly well-being and, when performed as an offering to Īśvara (Shiva), becomes a direct means toward moksha—aligning action with devotion and right intention.
In the Vidyeshvara context, Shiva is approached as Īśvara through worship (often Linga-upāsanā). The verse emphasizes that external merit becomes liberating when the worship is internalized as Ishvara-arpana—devotion to Saguna Shiva leading the soul toward the supreme goal.
Practice īśvarārpaṇa-buddhi: perform Shiva worship (e.g., Linga abhiṣeka, mantra-japa such as Om Namaḥ Śivāya) and mentally dedicate the act and its results to Shiva, seeking purification and liberation rather than mere enjoyment.