Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
कृत्वा पापान्यशेषाणि तुलादानं करोति यः । सर्वैस्तु पातकैर्मुक्तः स दिवं यात्यसंशयम्
kṛtvā pāpānyaśeṣāṇi tulādānaṃ karoti yaḥ | sarvaistu pātakairmuktaḥ sa divaṃ yātyasaṃśayam
ज्याने कितीही पापे केली असली तरी जो तुला-दान करतो, तो सर्व पातकांपासून मुक्त होऊन निःसंशय स्वर्गलोकास जातो.
Suta Goswami (narrating the Uma Samhita teachings to the sages at Naimisharanya)
Tattva Level: pasha
Shiva Form: Paśupatinātha
Offering: naivedya
It teaches that sincere expiatory giving (tulā-dāna), done with repentance and devotion, can cleanse accumulated pāpa and elevate the soul’s destiny—yet in Shaiva Siddhanta the highest purification is fulfilled when such acts mature into surrender to Pati (Shiva).
Tulā-dāna functions as a supportive discipline alongside Saguna Shiva worship—offering, service, and ethical restitution purify the devotee so Linga-upāsanā becomes steadier and more receptive to Shiva’s grace (anugraha).
The verse directly points to tulā-dāna (weighed gifting) as a prāyaścitta; as a Shaiva complement, one may pair it with japa of the Panchakshara ("Om Namaḥ Śivāya") and simple Shiva-pūjā to root the act in bhakti rather than mere transaction.