पञ्चाक्षरमाहात्म्यम् / The Greatness of the Pañcākṣarī (Five-Syllable) Mantra
तस्मात्तपांसि यज्ञांश्च सर्वे सर्वस्वदक्षिणाः । शिवमूर्त्यर्चनस्यैते कोट्यंशेनापि नो समाः
tasmāttapāṃsi yajñāṃśca sarve sarvasvadakṣiṇāḥ | śivamūrtyarcanasyaite koṭyaṃśenāpi no samāḥ
Oleh itu, segala tapa dan segala yajña—walaupun seseorang menyerahkan seluruh hartanya sebagai dakṣiṇā kepada pendeta—tidaklah setara, walau sepersejuta pun, dengan pemujaan (arcana) terhadap mūrti suci Śiva.
Suta Goswami
Tattva Level: pashu
Shiva Form: Mahādeva
Sthala Purana: General valuation statement: arcana of Śiva’s mūrti surpasses tapas and yajña (even with total-wealth dakṣiṇā). Not tied to a particular jyotirliṅga.
Significance: Reorients religious economy: devotionally performed Śiva-arcana is presented as the highest merit, exceeding costly Vedic sacrifices.
Offering: naivedya
It asserts a Bhakti-centered hierarchy of spiritual merit: direct worship of Śiva (Pati) is portrayed as surpassing even extreme tapas and grand yajñas, because devotion and surrender to Śiva are the most potent means toward grace and liberation.
By praising śiva-mūrti-arcana, the verse supports Saguna worship—such as Śiva-liṅga pūjā or mūrti pūjā—as a direct, grace-invoking practice, superior in fruit to ritual sacrifice performed without that focused devotion to Śiva.
Regular Śiva-arcana is implied: daily Liṅga/mūrti worship with offerings (water, bilva leaves), accompanied by japa of the Pañcākṣarī mantra (Om Namaḥ Śivāya) as the inner support of devotion.