योगान्तरायाः, औपसर्गिकसिद्धयः, परवैराग्येन शैवप्रसादः
तथाष्टचत्वारिंशच् च षट्पञ्चाशत्तथैव च चतुःषष्टिगुणं ब्राह्मं लभते द्विजसत्तमाः
tathāṣṭacatvāriṃśac ca ṣaṭpañcāśattathaiva ca catuḥṣaṣṭiguṇaṃ brāhmaṃ labhate dvijasattamāḥ
ഇങ്ങനെ ശ്രേഷ്ഠ ദ്വിജൻ ബ്രാഹ്മ്യ പുണ്യം നാല്പത്തെട്ട് മടങ്ങും, അമ്പത്താറ് മടങ്ങും, അതുപോലെ അറുപത്തിനാല് മടങ്ങും വർധിച്ച് ലഭിക്കുന്നു.
Suta Goswami (narrating the merit statement as part of the Purāṇic discourse)
It functions as a phala-śruti: it quantifies graded increases of sacred merit, implying that properly oriented Śaiva practice (even when framed in Vedic terms for dvijas) yields amplified spiritual reward.
Indirectly: by emphasizing multiplied ‘brāhma’ merit, it points to Pati (Śiva) as the supreme giver of fruits, who can intensify puṇya and spiritual potency beyond ordinary karmic accounting.
A merit-focused rite (phala-śruti context) rather than a specific āsana or mudrā; the takeaway is that Śaiva-aligned observance and worship can magnify the results of dharma for the dvija practitioner.