Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
तुलादानानि शस्तानि गावः पृथ्वी सरस्वती । द्वे तु तुल्यबले शस्ते ह्यधिका च सरस्वती
tulādānāni śastāni gāvaḥ pṛthvī sarasvatī | dve tu tulyabale śaste hyadhikā ca sarasvatī
秤量して施す供養(トゥラー・ダーナ)のうち、牛の施与、土地の施与、そしてサラスヴァティー—すなわち聖なる学知—の施与が讃えられる。その中で二つは功徳の力が等しいとされるが、サラスヴァティーの施与がより勝れていると見なされる。
Suta Goswami (narrating the Uma-samhita teaching to the sages of Naimisharanya)
Tattva Level: pashu
Shiva Form: Umāpati
Significance: Frames dāna—especially vidyā-dāna (Sarasvatī)—as a purifier of the bound soul (paśu) and a support for dharma conducive to Śiva’s grace (anugraha).
Shakti Form: Lalitā
Role: teaching
It ranks charitable gifts and highlights that while material gifts (cows and land) yield great merit, the gift of Sarasvatī—sacred knowledge and learning—is highest because it directly removes ignorance and supports liberation-oriented devotion to Shiva.
Linga-worship is strengthened by right understanding of dharma and Shiva-tattva; Sarasvatī-dāna (supporting study, teaching, scriptures) sustains correct doctrine and devotion, making external worship fruitful and inwardly transformative.
Practice dāna with a Shaiva intention—support Vedic/Agamic study, teachers, and recitation; pair it with daily japa of the Panchākṣarī (Om Namaḥ Śivāya) so knowledge becomes lived sādhanā rather than mere information.