Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
तुलापुरुषदानं हि दानानां दानमुत्तमम् । तुलासंरोहणं कार्यं यदीच्छेच्छ्रेय आत्मनः
tulāpuruṣadānaṃ hi dānānāṃ dānamuttamam | tulāsaṃrohaṇaṃ kāryaṃ yadīcchecchreya ātmanaḥ
ತುಲಾಪುರುಷದಾನವು ದಾನಗಳಲ್ಲಿಯೇ ಅತ್ಯುತ್ತಮ ದಾನ. ಆದ್ದರಿಂದ ಆತ್ಮಶ್ರೇಯಸ್ಸನ್ನು ಬಯಸುವವನು ವಿಧಿಪೂರ್ವಕ ತುಲಾಸಂರೋಹಣವನ್ನು ಮಾಡಬೇಕು.
Suta Goswami (narrating Shiva Purana teachings to the sages at Naimisharanya)
Tattva Level: pashu
Shiva Form: Sadāśiva
Offering: naivedya
It teaches that selfless, proportionate giving (tulāpuruṣa-dāna) is a powerful purifier of karmic bonds (pāśa), supporting inner clarity and auspicious spiritual progress (śreyas) under Shiva’s grace.
In Shaiva practice, outward rites like dāna are offered as devotion to Saguna Shiva (often in a linga shrine setting), cultivating humility and surrender—qualities that make one fit for Shiva’s anugraha (grace) and deeper worship.
It specifically recommends tulā-saṃrohaṇa and tulāpuruṣa-dāna—being weighed and donating equivalent value—ideally performed with purity, mantra remembrance (e.g., Shiva’s names/Panchakshara), and a non-possessive intent.