आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
तत्तद्गुणवते देयं दातुस्तद्दानलक्षणम् दानं त्रिविधमित्येतत् कनिष्ठज्येष्ठमध्यमम्
tattadguṇavate deyaṃ dātustaddānalakṣaṇam dānaṃ trividhamityetat kaniṣṭhajyeṣṭhamadhyamam
施し(dāna)は、ふさわしい徳を備えた者に捧げられるべきである。そのような布施こそ、施主の真のしるしとなる。布施はその質と意図により、下・中・上の三種であると説かれる。
Suta Goswami
It frames dana as a supporting discipline to Shiva-puja: offering rightly (to a worthy recipient, with proper intent) refines the devotee’s bhava and makes worship spiritually effective.
Implicitly, Shiva-tattva is the purifier and liberator (Pati): as the pashu practices dharma like qualified giving, pasha weakens and the soul becomes fit for Shiva’s grace.
Dana as a dharmic upacara allied to Shaiva sadhana—graded by quality (inferior/medium/supreme) and determined by the recipient’s guṇa and the donor’s intention.