Kṣetra–Kāla–Phala-kramaḥ
Hierarchy of Sacred Place, Time, and Ritual Fruit
देवानां तृप्तयेऽत्यर्थं सर्वभोगप्रदं बुधैः । इहाऽमुत्रोत्तमं जन्मसदाभोगं लभेद्बुधः । ईश्वरार्पणबुद्ध्या हि कृत्वा मोक्षफलं लभेत्
devānāṃ tṛptaye'tyarthaṃ sarvabhogapradaṃ budhaiḥ | ihā'mutrottamaṃ janmasadābhogaṃ labhedbudhaḥ | īśvarārpaṇabuddhyā hi kṛtvā mokṣaphalaṃ labhet
देवांच्या तृप्तीसाठी जे कर्म अत्यंत भावाने केले जाते, ते विद्वानांच्या मते सर्व भोग देणारे आहे. बुद्धिमान भक्त इह-पर उत्तम जीवन व चिरस्थायी कल्याण मिळवतो; आणि ईश्वर (शिव) अर्पणबुद्धीने केल्यास मोक्षफळही प्राप्त करतो.
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Significance: Clarifies the hierarchy of fruits: worldly/otherworldly bhoga may arise, but īśvarārpaṇa-buddhi reorients action toward mokṣa—key for tīrtha and vrata to become liberative rather than merely merit-making.
Role: liberating
It teaches that the same righteous act or worship can yield worldly well-being and, when performed as an offering to Īśvara (Shiva), becomes a direct means toward moksha—aligning action with devotion and right intention.
In the Vidyeshvara context, Shiva is approached as Īśvara through worship (often Linga-upāsanā). The verse emphasizes that external merit becomes liberating when the worship is internalized as Ishvara-arpana—devotion to Saguna Shiva leading the soul toward the supreme goal.
Practice īśvarārpaṇa-buddhi: perform Shiva worship (e.g., Linga abhiṣeka, mantra-japa such as Om Namaḥ Śivāya) and mentally dedicate the act and its results to Shiva, seeking purification and liberation rather than mere enjoyment.