Dāna-dharma: Types of Charity, Worthy Recipients, Vrata-Timings, and Śiva–Viṣṇu Propitiation
यदीश्वरप्रीणनार्थं ब्रह्मवित्सु प्रदीयते / चेतसा धर्मयुक्तेन दानं तद् विमलं शिवम्
yadīśvaraprīṇanārthaṃ brahmavitsu pradīyate / cetasā dharmayuktena dānaṃ tad vimalaṃ śivam
Apabila suatu pemberian dipersembahkan kepada para mengetahui Brahman demi menyenangkan Tuhan (Īśvara), dengan hati yang selaras dengan dharma, maka sedekah itu menjadi ‘vimala’—tanpa noda dan penuh berkat—suci, laksana Śiva dalam kemurniannya.
Lord Kūrma (Viṣṇu) instructing King Indradyumna and the sages on dharma
Primary Rasa: shanta
Secondary Rasa: bhakti
By praising gifts given to brahmavids (knowers of Brahman/Ātman), the verse implies that realization of Brahman is the highest spiritual authority, and honoring such realization—done for Īśvara—purifies the giver.
The practice emphasized is inner discipline of intention (cetasā dharmayuktena): aligning mind and motive with dharma and offering actions to Īśvara—an applied karma-yoga/bhakti orientation supporting later Pāśupata-style purification.
A gift offered for pleasing Īśvara is called “śivam” (auspicious/Śiva-like), reflecting the Purāṇic synthesis where devotion to the one Lord manifests as Śiva-auspiciousness and Viṣṇu-centered īśvara-bhakti without sectarian conflict.