Shivamurti–Pratishtha Phala: Shivalaya-Nirmana, Kshetra-Mahatmya, Tirtha-Snana, and Mandala-Vidhi
कृत्वा वित्तानुसारेण भक्त्या रुद्राय शंभवे यत्फलं लभते मर्त्यस् तत्फलं प्रवदाम्यहम्
kṛtvā vittānusāreṇa bhaktyā rudrāya śaṃbhave yatphalaṃ labhate martyas tatphalaṃ pravadāmyaham
తన సామర్థ్యానికి తగినట్లు భక్తితో రుద్ర-శంభువుకు అర్పణలు చేసి మానవుడు పొందే ఫలమేదో, ఆ ఫలాన్ని నేను ఇప్పుడు ప్రకటిస్తున్నాను।
Suta Goswami (narrating to the sages of Naimisharanya)
It establishes that Linga/Rudra worship is valid and fruitful when performed with sincere bhakti and proportionate offerings—Shiva accepts the devotee’s capacity, not mere quantity.
Shiva is presented as Śambhu-Rudra, the compassionate Pati who responds to devotion; the results of worship flow from His grace rather than from external display.
It highlights puja and dana done ‘vittānusāreṇa’ (according to means) as a Shaiva discipline that supports bhakti and, in Pashupata terms, helps weaken pasha (bondage) for the pashu (individual soul).