Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
पापं कृतं यद्दिवसे निशायां द्विसंध्योर्मध्यदिने निशांते । कालत्रये कायमनोवचोभिस्तुलापुमान्वै तदपाकरोति
pāpaṃ kṛtaṃ yaddivase niśāyāṃ dvisaṃdhyormadhyadine niśāṃte | kālatraye kāyamanovacobhistulāpumānvai tadapākaroti
பகலிலோ இரவிலோ, விடியல்-மாலை சந்திகளில், மதியத்தில் அல்லது இரவின் முடிவில் செய்த எந்தப் பாவமாயினும்—பக்தியுடன் உடல்-மனம்-வாக்கை ஒருமைப்படுத்தி, மூன்று புனித காலங்களில் துலாதானம் செய்தால் அது நிச்சயமாக அகலும்।
Suta Goswami
Tattva Level: pashu
Shiva Form: Umāpati
It teaches that karmic impurities created at any time can be purified when one follows a Shaiva expiatory discipline with tri-kāla awareness and inner integrity—body, mind, and speech offered in devotion and restraint.
As a Shaiva purificatory teaching, it supports approach to Saguna Shiva (often through Linga worship) by stressing that outer rites like dāna become effective when performed with tri-kāla devotion and ethical alignment, preparing the devotee for deeper worship and grace.
Tri-kāla observance (especially at dawn, midday, and dusk) with disciplined conduct of kāya-mano-vāk, accompanied by a dāna rite such as Tulā-dāna; it may be integrated with japa of the Panchākṣarī (Om Namaḥ Śivāya) and sandhyā-style purification.