Shloka 39
Kṣetra–Kāla–Phala-kramaḥ
Hierarchy of Sacred Place, Time, and Ritual Fruit
शिलवृत्त्योञ्छवृत्त्या च गुरुदक्षिणयार्जितम् । शुद्धद्रव्यमिति प्राहुस्तत्पूर्णफलदं विदुः
śilavṛttyoñchavṛttyā ca gurudakṣiṇayārjitam | śuddhadravyamiti prāhustatpūrṇaphaladaṃ viduḥ
石のごとく堅く厳しい労によって得たもの、収穫後の落ち穂を拾って得たもの、あるいは師へのダクシナー（謝礼の供養）として得たものは、「清浄なる財」と説かれる。賢者は、その清浄な供物こそ礼拝の満ち足りた果を授けると知る。
Suta Goswami
Tattva Level: pasha
Significance: Establishes dāna-śuddhi (purity of means) as a prerequisite for full spiritual fruit—an ethical untying of pāśa (bondage) through right livelihood and right offering.
Offering: naivedya
FAQs
It teaches that the spiritual potency of Shiva-worship depends not only on devotion but also on the ethical purity of what is offered; offerings gained through honest, restrained means become śuddhadravya and yield complete merit.
In Linga-puja to Saguna Shiva, the offering (naivedya, flowers, ghee, etc.) should be free from tainted acquisition; when the devotee presents śuddhadravya, the worship becomes fit (yogya) and bears “full fruit” as stated here.
A practical takeaway is to procure puja materials through clean livelihood and restraint (simple living, honest earnings, or humble means), then offer them with mantra—especially the Panchakshara—so the rite is supported by both inner devotion and outer purity.