द्विजेश्वरावतारः
The Manifestation of Shiva as Dvijeśvara
दाता रसान्तवित्तस्य राज्यस्य गजवाजिनाम् । आत्मदेहस्य यस्यापि कलत्रस्य न कर्हिचित्
dātā rasāntavittasya rājyasya gajavājinām | ātmadehasya yasyāpi kalatrasya na karhicit
அவன் சுத்தமான செல்வ-நிதிகள், அரசாட்சி, யானை குதிரை முதலியவற்றையும் தானம் செய்யலாம்; ஆனால் தன் ஆத்ம-தேகத்தையும், தன் மனைவியையும் கூட, எந்நாளும் உண்மையில் துறந்து தரமாட்டான்.
Suta Goswami
Tattva Level: pashu
Shiva Form: Dakṣiṇāmūrti
Role: teaching
It distinguishes external generosity from inner renunciation: giving wealth and power is easier than releasing ego-identification with the body and possessiveness in relationships—detachment that leads the soul toward Shiva (Pati).
Linga-worship trains the devotee to shift from worldly ownership to surrender at Shiva’s feet; the verse highlights that devotion must mature into offering one’s ‘I’ and ‘mine’—the inner sacrifice—rather than only material gifts.
Daily Panchakshara japa ("Om Namaḥ Śivāya") with Tripundra (bhasma) and a brief self-offering meditation—mentally placing body, pride, and possessiveness into the Linga—cultivates the non-attachment implied by the verse.