कृतमायतनं दद्यात्क्रमाद्दशगुणं फलम् । भस्मशायी त्रिषवणो भिक्षान्नकृतभोजनः
kṛtamāyatanaṃ dadyātkramāddaśaguṇaṃ phalam | bhasmaśāyī triṣavaṇo bhikṣānnakṛtabhojanaḥ
Barangsiapa mendermakan sebuah tempat suci (kuil) yang telah selesai dibangun, maka buah pahalanya bertambah sepuluh kali lipat menurut tata-urutnya. Ia berbaring di atas abu suci, bersembahyang pada tiga waktu sandhyā, dan makan hanya makanan yang diperoleh dari sedekah (bhikṣā).
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.