दद्याद्द्विकालवेलायां प्रीयेतां शिवकेशवौ दत्त्वा परं पदं याति सौम्यव्रतमिदं स्मृतम् //
dadyāddvikālavelāyāṃ prīyetāṃ śivakeśavau dattvā paraṃ padaṃ yāti saumyavratamidaṃ smṛtam //
ପ୍ରଭାତ ଓ ସାୟଂ—ଦୁଇ ସନ୍ଧିକାଳରେ ଦାନ/ଅର୍ପଣ କରୁ, ଯାହାଦ୍ୱାରା ଶିବ ଓ କେଶବ ପ୍ରସନ୍ନ ହୁଅନ୍ତି। ଏପରି ଦାନ କରି ସେ ପରମ ପଦ ପ୍ରାପ୍ତ କରେ; ଏହାକୁ ସୌମ୍ୟବ୍ରତ ବୋଲି ସ୍ମୃତ କୁହାଯାଏ।
This verse does not discuss pralaya directly; it teaches vrata-dharma—how timed offerings at dawn and dusk please the deities and lead toward the supreme goal.
It prescribes a practical discipline for daily life: making offerings at the two sandhyā-like times. Such regulated giving and worship is presented as a dharmic duty that supports spiritual merit and liberation.
The ritual significance is the timing: offerings should be made at the two daily junctures (morning/evening), emphasizing correct kāla (ritual time) as a key rule in Purāṇic practice.