आचार्यं पूजयेच्छिष्यः सर्वदातिप्रयत्नतः हस्त्यश्वरथरत्नानि क्षेत्राणि च गृहाणि च
ācāryaṃ pūjayecchiṣyaḥ sarvadātiprayatnataḥ hastyaśvaratharatnāni kṣetrāṇi ca gṛhāṇi ca
Seorang murid hendaklah sentiasa memuja dan memuliakan Ācārya dengan segenap usaha, mempersembahkan hadiah seperti gajah, kuda, kereta, permata berharga, tanah ladang dan juga rumah—agar jalan menuju Śiva (Pati) didekati melalui khidmat yang rendah hati dan pemberian yang benar.
Suta Goswami (narrating Shaiva dharma instructions within the Linga Purana discourse)
It frames Linga-centered Shaiva practice as inseparable from honoring the Ācārya: devotion to Śiva is stabilized through guru-sevā and dana, which purify the disciple’s intention and conduct.
Śiva is implicitly approached as Pati (the Lord beyond bondage), while the disciple as pashu progresses toward Him through disciplined giving and reverence—transforming possessiveness (a pasha) into offering.
Dana and guru-pūjā are highlighted as core Shaiva observances supporting Pashupata-oriented discipline: service to the teacher and sacrificial generosity as practical means of inner purification.