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
சங்கு-மணிகளால் அளிக்கும் தானம் ‘சதம்’ எனவும், பவளத்தால் ‘சஹஸ்ரம்’ எனவும், ஸ்படிகத்தால் ‘தசசஹஸ்ரம்’ எனவும், முத்துகளால் ‘லக்ஷம்’ எனவும் கூறப்படுகிறது—இவ்வாறு சிவபூஜைக்காக தானத்தின் பலநிலை விளக்கப்படுகிறது।
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.