देवानां पुष्पतोयेन ऋषीणां तु कुशांभसा पितॄणां तिलतोयेन गन्धयुक्तेन सर्वतः
devānāṃ puṣpatoyena ṛṣīṇāṃ tu kuśāṃbhasā pitṝṇāṃ tilatoyena gandhayuktena sarvataḥ
Para os Devas, ofereça-se água misturada com flores; para os Ṛṣis, água santificada com a relva kuśa; e para os Pitṛs, água misturada com sésamo—em toda parte acompanhada de fragrância. Assim o culto se torna completo, pois todas as oferendas, em última instância, recolhem-se no único Senhor, o Pati (Śiva), que as recebe pelo rito correto.
Suta Goswami (narrating traditional Shiva-puja procedure to the sages of Naimisharanya)
It standardizes the tarpaṇa-style offerings within Shiva-puja: distinct waters for Devas, Rishis, and Pitrs, showing that Linga worship integrates Vedic obligations while directing them toward Pati (Shiva) through correct vidhi.
By implying that all classes of beings—Devas, seers, and ancestors—are honored within one ritual field, it reflects Shiva as Pati, the all-pervading receiver and inner witness, beyond divisions, who grants order and grace when rites are performed with purity.
A puja/tarpaṇa protocol: offering flower-water, kuśa-water, and sesame-water with fragrance. It supports Pashupata discipline indirectly by cultivating ritual purity, right intention, and reverence that loosen pasha (bondage) for the pashu (individual soul).