आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
दानिनां चैव दान्तानां त्रयाणां सत्यवादिनाम् अलुब्धानां सयोगानां श्रुतिस्मृतिविदां द्विजाः
dānināṃ caiva dāntānāṃ trayāṇāṃ satyavādinām alubdhānāṃ sayogānāṃ śrutismṛtividāṃ dvijāḥ
また、布施する者、自己を制する者(ダーンタ)、三様に真実を語る者、貪りなき者、規律をもってヨーガを修する者、そしてシュルティとスムリティに通じた二度生まれの者たち—これらこそ敬い供養すべき人々である。
Suta Goswami (narrating to the sages of Naimisharanya)
It frames Linga-centered dharma by defining who is spiritually fit to receive honor and support—those grounded in truth, restraint, non-greed, scriptural wisdom, and yogic discipline, which purify worship and strengthen Shiva-bhakti.
By emphasizing truth, self-mastery, and yoga, it points to Shiva as Pati—the supreme regulator and purifier—whose grace is approached through inner discipline that loosens pāśa (bondage) on the paśu (soul).
It highlights yogic discipline (sayoga) joined with ethical vows—truthfulness, restraint, and non-covetousness—implying that dana and puja become efficacious when aligned with Pashupata-style inner purification.