Shivamurti–Pratishtha Phala: Shivalaya-Nirmana, Kshetra-Mahatmya, Tirtha-Snana, and Mandala-Vidhi
मन्दरं वा प्रकुर्वीत शिवाय विधिपूर्वकम् भक्त्या वित्तानुसारेण उत्तमाधममध्यमम्
mandaraṃ vā prakurvīta śivāya vidhipūrvakam bhaktyā vittānusāreṇa uttamādhamamadhyamam
Или же следует по установленному обряду устроить для Господа Шивы мандара (ритуальный павильон/устройство алтаря) — с бхакти и по мере своих средств, будь то великолепно, скромно или средне.
Suta Goswami
It legitimizes Shiva-arcana performed at different economic levels, teaching that correct method (vidhi) and devotion (bhakti) are primary, while the scale of arrangements may vary by one’s means.
Śiva is implied as Pati—the Lord who accepts worship offered with sincere bhakti; the verse stresses that access to Śiva’s grace is not restricted by material capacity when worship is done according to dharma.
It highlights puja-vidhi—constructing a proper worship setting (maṇḍara/altar-pavilion) for Śiva—and reflects the Shaiva principle that outer ritual should be supported by inner bhakti, a key orientation of Pāśupata discipline.