Adhyaya 84: शिवव्रतकथनम्
Uma–Maheshvara Vrata, Shula-dana, and Month-wise Ekabhakta Vrata
क्षेत्रं गोमिथुनं चैव तद्गृहे च निवेदयेत् सायनैर् विविधैर् दिव्यैर् मेरुपर्वतसन्निभैः
kṣetraṃ gomithunaṃ caiva tadgṛhe ca nivedayet sāyanair vividhair divyair meruparvatasannibhaiḥ
Hendaknya ia mendermakan sebidang ladang dan sepasang sapi, serta melengkapi rumah penerima dengan beragam ranjang dan tempat beristirahat yang laksana, tinggi dan gemilang bagaikan Gunung Meru.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames dana (charitable gifting) as a Shaiva-supportive act: sustaining dharmic life for others becomes an offering aligned with service to Pati (Śiva), thereby increasing punya that supports linga-puja and inner purity.
By implying that devotion to Pati is expressed through upholding dharma and welfare, the verse reflects Śiva-tattva as the lordly principle (Pati) who is honored not only by ritual, but by selfless actions that loosen pasha (bondage) upon the pashu (individual soul).
Dana as an auxiliary practice to Shiva-puja: gifting land, cattle, and household supports—acts that cultivate sattva and reduce attachment, aiding the pashu’s progression toward Śiva through disciplined, selfless conduct.