Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
एवं यः कुरुते सम्यग्विधानेन स्वशक्तितः । यममार्गभयं घोरं नरकं च न पश्यति
evaṃ yaḥ kurute samyagvidhānena svaśaktitaḥ | yamamārgabhayaṃ ghoraṃ narakaṃ ca na paśyati
இவ்வாறு தன் ஆற்றலுக்கேற்ப விதிப்படி சரியாகச் செய்பவன் யமமார்க்கத்தின் கொடிய அச்சத்தையும் நரகத்தையும் காணான்।
Suta Goswami
Tattva Level: pashu
Shiva Form: Mahādeva
It teaches that sincere, rule-guided Shaiva practice—done properly and within one’s capacity—purifies karma and loosens pāśa (bondage), so the soul is not dragged into Yama’s fearful post-mortem path or hellish states.
In Shaiva Siddhanta, worship of Saguna Shiva (such as the Linga with prescribed upacharas) is a disciplined means to receive Shiva’s grace; when done as enjoined, it protects the devotee from the consequences that lead to Yama’s jurisdiction.
The verse emphasizes correct observance (vidhi) and sincerity (within sva-śakti); practically this points to regular Shiva-puja with mantra-japa (especially the Panchakshara, “Om Namaḥ Śivāya”) performed faithfully rather than beyond one’s means.