Dāna-dharma: Types of Charity, Worthy Recipients, Vrata-Timings, and Śiva–Viṣṇu Propitiation
दानधर्मात् परो धर्मो भूतानां नेह विद्यते / तस्माद् विप्राय दातव्यं श्रोत्रियाय द्विजातिभिः
dānadharmāt paro dharmo bhūtānāṃ neha vidyate / tasmād viprāya dātavyaṃ śrotriyāya dvijātibhiḥ
Bagi semua makhluk di dunia ini, tiada dharma yang lebih tinggi daripada dharma memberi (dāna). Maka, golongan dwija hendaklah memberi kepada brāhmaṇa—terutama kepada śrotriya, yang mahir Veda dan teguh dalam disiplin suci.
Lord Kūrma (Viṣṇu) instructing on dharma
Primary Rasa: vira
Secondary Rasa: shanta
Indirectly: it frames dāna as the highest dharma for embodied beings, implying that spiritual maturity (rooted in dharma) supports inner purification that makes realization of the Self possible.
No specific technique is taught here; the verse emphasizes ethical preparation—dāna and right giving to worthy recipients—which functions as a purifying discipline that supports later Yoga and devotion in the Kurma Purana’s broader teaching.
It does not explicitly discuss Śiva–Viṣṇu unity; it presents a shared dharmic foundation (dāna and worthy giving) that underlies the Purana’s broader Shaiva–Vaishnava synthesis.