Dāna-dharma: Types of Charity, Worthy Recipients, Vrata-Timings, and Śiva–Viṣṇu Propitiation
अमावस्यामनुप्राप्य ब्राह्मणाय तपस्विने / यत्किचिद् देवदेवेशं दद्याच्चोद्दिश्य शङ्करम्
amāvasyāmanuprāpya brāhmaṇāya tapasvine / yatkicid devadeveśaṃ dadyāccoddiśya śaṅkaram
अमावस्यामुपागम्य तपस्विने द्विजाय वै । यत्किञ्चिद् दानमुद्दिश्य शङ्करं देवदेवेशं दद्यात् ॥
Traditional puranic narrator (instructional voice within the Kurma Purana’s dharma-teaching context)
Primary Rasa: bhakti
Secondary Rasa: shanta
It presents the Supreme as “Devadeveśa,” the highest Lord approached through intention (uddiśya): the inner dedication behind the act is primary, pointing toward an inward, God-centered orientation rather than mere external ritual.
The verse emphasizes bhāva (inner intention) and niyama-like discipline: giving on Amāvasyā with a focused dedication to Śaṅkara. This aligns with purāṇic yoga-ethics where charity, restraint, and devotion purify the mind for higher practice.
By prescribing a dharmic act dedicated to Śaṅkara within the Kurma Purana’s broader framework, it reflects the text’s synthesis: devotion and duty can be directed to Śiva as supreme without sectarian contradiction, consistent with Shaiva–Vaishnava harmony.