कृतमायतनं दद्यात्क्रमाद्दशगुणं फलम् । भस्मशायी त्रिषवणो भिक्षान्नकृतभोजनः
kṛtamāyatanaṃ dadyātkramāddaśaguṇaṃ phalam | bhasmaśāyī triṣavaṇo bhikṣānnakṛtabhojanaḥ
Sesiapa yang mendermakan sebuah tempat suci yang telah siap, maka buah pahala meningkat sepuluh kali ganda menurut tertibnya. (Sebagai pertapa,) dia berbaring di atas abu, bersembahyang pada tiga waktu peralihan harian, dan makan hanya makanan yang diperoleh melalui sedekah.
Sūta (Lomaharṣaṇa) narrating (contextual deduction within Māheśvarakhaṇḍa)
Listener: King (nṛpa/bhūpa)
Scene: An ascetic donor stands before a newly completed Śiva-āyatana, offering it with water and flowers; nearby, he sits on a bed of sacred ash, performing triṣavana worship, receiving a small bowl of alms-food.
Great merit arises from both generous endowment (donating a shrine) and disciplined Shaiva living.
No specific tīrtha is named; the verse praises the act of āyatana-dāna and ascetic Shaiva conduct.
Donate a completed shrine; practice triṣavaṇa observance, live austerely (bhasmaśāyī), and subsist on alms-food.