अन्नपानाश्वगोवस्त्रशय्याच्छत्रासनानि च । प्रेतलोके प्रशस्तानि दानान्यष्टौ विशेषतः
annapānāśvagovastraśayyācchatrāsanāni ca | pretaloke praśastāni dānānyaṣṭau viśeṣataḥ
Makanan dan minuman, seekor kuda, seekor lembu, pakaian, tempat tidur, payung, dan tempat duduk—lapan jenis sedekah ini dipuji sebagai yang paling utama, khususnya bermanfaat bagi yang telah meninggal di alam preta.
Suta Goswami
Tattva Level: pashu
Offering: naivedya
It teaches that compassionate charity (dāna)—especially essentials that remove hunger, exposure, and helplessness—creates merit that supports and uplifts beings in transitional post-death states, aligning the giver with Shiva’s dharmic order.
In Shaiva practice, worship of Saguna Shiva (including Linga-pūjā) is strengthened by dharmic conduct; offering dāna as taught here becomes an outward expression of devotion and purity that supports auspicious results of Shiva-worship.
Perform charity—especially food and clothing—alongside śrāddha or Shiva-pūjā, and mentally dedicate the merit to Shiva and the departed while repeating the Panchākṣarī mantra ("Om Namaḥ Śivāya").