Dāna-dharma: Types of Charity, Worthy Recipients, Vrata-Timings, and Śiva–Viṣṇu Propitiation
यदीश्वरप्रीणनार्थं ब्रह्मवित्सु प्रदीयते / चेतसा धर्मयुक्तेन दानं तद् विमलं शिवम्
yadīśvaraprīṇanārthaṃ brahmavitsu pradīyate / cetasā dharmayuktena dānaṃ tad vimalaṃ śivam
ఈశ్వరుని ప్రీతి కోసం బ్రహ్మవిదులకు ధర్మయుక్తమైన మనస్సుతో దానం చేయబడితే, ఆ దానం నిర్మలమై మంగళకరమై—శివస్వరూపమైన పవిత్రతను పొందుతుంది।
Lord Kūrma (Viṣṇu) instructing King Indradyumna and the sages on dharma
Primary Rasa: shanta
Secondary Rasa: bhakti
By praising gifts given to brahmavids (knowers of Brahman/Ātman), the verse implies that realization of Brahman is the highest spiritual authority, and honoring such realization—done for Īśvara—purifies the giver.
The practice emphasized is inner discipline of intention (cetasā dharmayuktena): aligning mind and motive with dharma and offering actions to Īśvara—an applied karma-yoga/bhakti orientation supporting later Pāśupata-style purification.
A gift offered for pleasing Īśvara is called “śivam” (auspicious/Śiva-like), reflecting the Purāṇic synthesis where devotion to the one Lord manifests as Śiva-auspiciousness and Viṣṇu-centered īśvara-bhakti without sectarian conflict.