Gṛhastha Livelihood, Āpad-dharma, and Sacrificial Stewardship of Wealth
देवेभ्यश्च पितृभ्यश्च दद्याद् भागं तु विंशकम् / त्रिंशद्भागं ब्राह्मणानां कृषिं कुर्वन् न दुष्यति
devebhyaśca pitṛbhyaśca dadyād bhāgaṃ tu viṃśakam / triṃśadbhāgaṃ brāhmaṇānāṃ kṛṣiṃ kurvan na duṣyati
Hendaklah diperuntukkan satu bahagian daripada dua puluh untuk para Deva dan para Pitṛ; dan satu bahagian daripada tiga puluh untuk para Brāhmaṇa. Sesiapa yang bertani sambil membuat persembahan ini tidak menanggung dosa.
Lord Kurma (Vishnu) teaching dharma to the sages (Kurma Purana discourse frame)
Primary Rasa: shanta
Secondary Rasa: adbhuta
This verse is primarily dharma-oriented rather than metaphysical: it frames righteous livelihood as purification through offerings, implying that worldly action becomes non-binding when aligned with sacred duty (yajña and dāna).
No explicit meditation technique is taught here; the practice is karma-yoga in a dharmic sense—sanctifying work (kṛṣi) by dedicating prescribed shares to Devas, Pitṛs, and Brāhmaṇas, thereby reducing doṣa (moral taint).
It does not directly discuss Shiva–Vishnu unity; it supports the Purāṇic synthesis indirectly by emphasizing yajña-based dharma (a shared Shaiva–Vaishnava framework) as the means to keep action pure.