अविमुक्तक्षेत्रमाहात्म्य — काशी-वाराणसी में मोक्ष, लिङ्ग-तीर्थ-मानचित्र, और उपासना-विधि
शतद्रोणसमं पुण्यम् आढके ऽपि विधीयते वित्तहीनस्य विप्रस्य नात्र कार्या विचारणा
śatadroṇasamaṃ puṇyam āḍhake 'pi vidhīyate vittahīnasya viprasya nātra kāryā vicāraṇā
Mesmo uma āḍhaka (pequena medida) oferecida por um brâmane desprovido de riqueza é prescrita como geradora de mérito igual ao de cem droṇas. Nesse caso, não deve haver dúvida nem escrutínio, pois é o bhāva, a intenção interior, que amadurece como mérito śaiva.
Suta Goswami (narrating to the sages of Naimisharanya)
It establishes that in Shiva-centered dharma, the fruit of giving is measured by devotion and sincerity (bhāva), not by quantity—so even a small offering made for Mahadeva can become vast in merit.
It implies Shiva as Pati who receives the devotee’s inner intention and transforms limited external means into spiritual upliftment, showing grace that is not constrained by material measurement.
Dana as a limb of Shaiva practice: giving according to one’s means without hesitation, cultivating non-attachment and purity of intention—supportive of Pashupata-oriented inner discipline.