योगान्तरायाः, औपसर्गिकसिद्धयः, परवैराग्येन शैवप्रसादः
तथाष्टचत्वारिंशच् च षट्पञ्चाशत्तथैव च चतुःषष्टिगुणं ब्राह्मं लभते द्विजसत्तमाः
tathāṣṭacatvāriṃśac ca ṣaṭpañcāśattathaiva ca catuḥṣaṣṭiguṇaṃ brāhmaṃ labhate dvijasattamāḥ
Assim, o melhor entre os dvija (os duas-vezes-nascidos) alcança mérito bramânico multiplicado por quarenta e oito, por cinquenta e seis, e igualmente por sessenta e quatro.
Suta Goswami (narrating the merit statement as part of the Purāṇic discourse)
It functions as a phala-śruti: it quantifies graded increases of sacred merit, implying that properly oriented Śaiva practice (even when framed in Vedic terms for dvijas) yields amplified spiritual reward.
Indirectly: by emphasizing multiplied ‘brāhma’ merit, it points to Pati (Śiva) as the supreme giver of fruits, who can intensify puṇya and spiritual potency beyond ordinary karmic accounting.
A merit-focused rite (phala-śruti context) rather than a specific āsana or mudrā; the takeaway is that Śaiva-aligned observance and worship can magnify the results of dharma for the dvija practitioner.