दानं तपो रुद्रजापः सर्वमक्षयमेव च । त्वं च नन्दी द्वितीयो मे प्रतीहारो भविष्यसि
dānaṃ tapo rudrajāpaḥ sarvamakṣayameva ca | tvaṃ ca nandī dvitīyo me pratīhāro bhaviṣyasi
ದಾನ, ತಪಸ್ಸು, ರುದ್ರನಾಮಜಪ—ಇವೆಲ್ಲವೂ ನಿಜವಾಗಿ ಅಕ್ಷಯಫಲವಾಗುತ್ತವೆ। ಮತ್ತು ನಂದೀ, ನೀನು ನನ್ನ ಎರಡನೇ ದ್ವಾರಪಾಲನಾಗುವೆ।
Śiva (direct address to Nandī and first-person “me”)
Tirtha: Mahākāla-kṣetra (contextual)
Type: kshetra
Listener: Nandī (explicit)
Scene: Rudra grants a boon: the air glows with mantra-syllables; devotees give alms and perform japa; Nandī stands vigilant at the threshold, receiving the designation of ‘second gatekeeper’.
Śaiva practice unites inner discipline (tapas), generosity (dāna), and mantra (Rudra-japa), producing imperishable spiritual capital.
The verse is primarily theological (Śiva–Nandī) rather than geographic; it supports the māhātmya of the ongoing liṅga-kṣetra narrative.
Engage in dāna, tapas, and Rudra-japa as core Śaiva observances yielding akṣaya merit.