अध्याय ८२ — व्यपोहनस्तवः (पापव्यपोहन-स्तोत्रम्)
यत्पुण्यं चैव तीर्थानां यज्ञानां चैव यत्फलम् दानानां चैव यत्पुण्यं व्रतानां च विशेषतः
yatpuṇyaṃ caiva tīrthānāṃ yajñānāṃ caiva yatphalam dānānāṃ caiva yatpuṇyaṃ vratānāṃ ca viśeṣataḥ
Apa jua pahala kebajikan daripada tirtha (tempat ziarah suci), apa jua buah daripada yajña Veda, apa jua kesucian daripada dana (sedekah), dan khususnya pahala daripada vrata (nazar)—semuanya dihimpunkan di sini sebagai ukuran ganjaran dharma yang tertinggi, yang memuncak pada bhakti kepada Pati, Tuhan Śiva.
Suta Goswami (narrating the Linga Purana’s teaching to the sages of Naimisharanya)
It sets a benchmark of spiritual “fruit” by listing the classical sources of merit—tīrtha, yajña, dāna, and vrata—so the text can later declare that Śiva-bhakti and Linga-pūjā gather and surpass these merits by orienting all dharma toward Pati (Śiva).
By implication, it points to Śiva as Pati—the supreme bestower of the fruits of all dharmic acts. In Shaiva Siddhanta terms, the merits of karma become truly liberative only when offered to Pati, who alone can loosen Pāśa (bondage) for the Pāśu (soul).
Vrata (vowed observance) is highlighted “especially” (viśeṣataḥ), indicating disciplined practice—purity, restraint, and devotion—which in Shaiva practice is commonly integrated with Shiva-pūjā and Linga-upāsanā as a focused sādhanā.