कृतमायतनं दद्यात्क्रमाद्दशगुणं फलम् । भस्मशायी त्रिषवणो भिक्षान्नकृतभोजनः
kṛtamāyatanaṃ dadyātkramāddaśaguṇaṃ phalam | bhasmaśāyī triṣavaṇo bhikṣānnakṛtabhojanaḥ
जो पूर्ण बना हुआ देवालय दान करता है, उसका फल क्रमशः दस गुना बढ़ता है। वह भस्म पर शयन करता, त्रिषवण संध्या-पूजन करता और भिक्षा से प्राप्त अन्न ही ग्रहण करता है।
Sūta (Lomaharṣaṇa) narrating (contextual deduction within Māheśvarakhaṇḍa)
Listener: King (nṛpa/bhūpa)
Scene: An ascetic donor stands before a newly completed Śiva-āyatana, offering it with water and flowers; nearby, he sits on a bed of sacred ash, performing triṣavana worship, receiving a small bowl of alms-food.
Great merit arises from both generous endowment (donating a shrine) and disciplined Shaiva living.
No specific tīrtha is named; the verse praises the act of āyatana-dāna and ascetic Shaiva conduct.
Donate a completed shrine; practice triṣavaṇa observance, live austerely (bhasmaśāyī), and subsist on alms-food.