Sadācāra–Varṇa-lakṣaṇa and Prātaḥkṛtya
Right Conduct, Social Typologies, and Morning Purification
द्र व्यमिज्यादिरूपं स्यात्तीर्थस्नानादि दैहिकम् । धनेन धनमाप्नोति तपसा दिव्यरूपताम्
dra vyamijyādirūpaṃ syāttīrthasnānādi daihikam | dhanena dhanamāpnoti tapasā divyarūpatām
物質の供物と祭祀の礼は資具によって成就し、ティールタ(聖なる渡し場)での沐浴などの身の行はこの身によって成就する。財によって財を得、タパス(苦行・精進)によって、精妙にして光明なる神聖の相を得て、より高きシヴァの悟りにふさわしくなる。
Suta Goswami
Tattva Level: pashu
Shiva Form: Mahādeva
It teaches the Shaiva principle that results align with the means: external, material actions yield material fruits, while inner discipline (tapas) purifies and elevates the being toward a divine fitness for Śiva-realization.
Linga-worship can be performed with offerings (dravya) and ritual acts, but the verse implies that such acts chiefly produce corresponding worldly merit; deeper transformation for approaching Saguna Śiva with purity requires tapas and inner refinement.
It points to adopting tapas alongside worship—regular vows, disciplined living, and sustained sādhanā (such as japa of the Pañcākṣarī “Om Namaḥ Śivāya”) rather than relying only on pilgrimage-bathing or material offerings.