द्वितीयतृतीयावरणपूजाक्रमः | The Sequence of the Second and Third Enclosure Worship (Āvaraṇa-pūjā)
भोगोपयोग्यद्रव्याणि विशिष्टान्येव साधयेत् । वित्तशाठ्यं न कुर्वीत भक्तिमान्विभवे सति
bhogopayogyadravyāṇi viśiṣṭānyeva sādhayet | vittaśāṭhyaṃ na kurvīta bhaktimānvibhave sati
സാമർത്ഥ്യമുണ്ടെങ്കിൽ ഭക്തൻ പൂജയ്ക്ക് യോജ്യമായ ഉത്തമവും വിശിഷ്ടവുമായ വസ്തുക്കളേ സമ്പാദിക്കണം; ധനത്തിൽ വഞ്ചനയോ കഞ്ഞുഷതയോ ഒരിക്കലും ചെയ്യരുത്।
Suta Goswami
Tattva Level: pashu
Shiva Form: Umāpati
It teaches that bhakti must be joined with integrity: when resources exist, one should offer worthy materials and avoid greed or financial deception, because sincere worship purifies the soul (paśu) and loosens bondage (pāśa) toward the Lord (Pati), Shiva.
Linga-worship emphasizes both inner reverence and proper upacāras; this verse says that if one has capacity, offerings to Saguna Shiva should be excellent and honest—never tainted by miserliness—so the external rite reflects true devotion.
It implies performing Shiva-puja with the best available upacāra (water, flowers, naivedya, lamps) and supporting it with truthful dāna; while not naming them directly, it aligns with Mahashivratri-style disciplined worship accompanied by pure intention and ethical conduct.