उमामहेश्वरव्रतं—पञ्चाक्षरमन्त्रस्य माहात्म्यं, न्यासः, जपविधिः, सदाचारः, विनियोगः
शतं वै शङ्खमणिभिः प्रवालैश् च सहस्रकम् स्फाटिकैर् दशसाहस्रं मौक्तिकैर्लक्षमुच्यते
śataṃ vai śaṅkhamaṇibhiḥ pravālaiś ca sahasrakam sphāṭikair daśasāhasraṃ mauktikairlakṣamucyate
शङ्खमणिभिः शतं दानफलं प्रोक्तं, प्रवालैः सहस्रकं, स्फाटिकैर्दशसाहस्रं, मौक्तिकैर्लक्षमुच्यते—एवं शिवपूजार्थं दानस्य फलतारतम्यं निरूप्यते।
Suta Goswami
It ranks specific precious offerings used in Shiva-oriented dāna and pūjā, teaching that the substance offered (conch-gem, coral, crystal, pearl) corresponds to increasing spiritual merit that supports purification and devotion toward Pati (Shiva).
Indirectly, it presents Shiva as Pati—the supreme recipient of sacred acts—where graded dāna becomes a means for the pashu (bound soul) to loosen pāśa (bondage) by accruing puṇya and cultivating bhakti oriented to Shiva-tattva.
Dāna as an auxiliary limb of Shiva-pūjā: offering valuable substances with right intention to build purity (śuddhi) and merit, which supports the aspirant’s discipline (including Pāśupata-oriented restraint and worship) even when explicit yoga techniques are not stated in this verse.