आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
वर्तते त्वसकृद्वृत्तिः कृत्स्ना ह्येषा दया स्मृता यद्यदिष्टतमं द्रव्यं न्यायेनैवागतं क्रमात्
vartate tvasakṛdvṛttiḥ kṛtsnā hyeṣā dayā smṛtā yadyadiṣṭatamaṃ dravyaṃ nyāyenaivāgataṃ kramāt
Bila perilaku terus-menerus berjalan demikian, itulah yang dikenang sebagai dayā yang sempurna. Harta yang paling dicintai, diperoleh bertahap melalui jalan nyāya (kebenaran), hendaknya diarahkan bagi kesejahteraan makhluk—melonggarkan ikatan pāśa berupa kekurangan dan derita, serta menuntun paśu (jiwa terikat) menuju Pati, Sang Śiva.
Suta Goswami (narrating the Linga Purana’s dharma teaching to the sages of Naimisharanya)
It frames dayā as a repeated, steady way of life—using lawfully earned resources in service and giving—supporting the ethical foundation that makes Shiva-puja fruitful and purifying.
By implying Pati-centered dharma: compassion expressed through righteous action becomes a means for the paśu to lessen pāśa and turn toward Shiva, the Lord who receives and sanctifies such dharmic offerings.
Dana grounded in nyāya (just acquisition) is highlighted—an essential auxiliary to Shaiva sadhana, supporting inner purification that complements puja and Pashupata-oriented discipline.