Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
तथा गुग्गुलुधूपं च सौगन्धिकमनुत्तमम् सितारं नाम धूपं च दद्याद् ईशाय भक्तितः
tathā gugguludhūpaṃ ca saugandhikamanuttamam sitāraṃ nāma dhūpaṃ ca dadyād īśāya bhaktitaḥ
అలాగే అత్యుత్తమ సుగంధమయమైన గుగ్గులు ధూపాన్ని, ‘సితార’ అనే ధూపాన్ని కూడా భక్తితో ఈశ్వరుడు (శివుడు)కు అర్పించాలి॥
Suta Goswami (narrating Shiva-puja vidhi within the Linga Purana discourse)
It specifies dhūpa-upacāra (the incense offering) as a required act of bhakti in liṅga-pūjā, emphasizing sensory purification and reverent service to Pati (Śiva).
By calling Him Īśa/Īśvara, the verse frames Śiva as the sovereign Pati—worthy of dedicated offerings—who receives worship that helps the paśu (soul) loosen pāśa (bondage) through disciplined devotion.
Ritually, it highlights offering specific incenses (guggulu and Sitāra) as part of upacāras in liṅga-pūjā; yogically, it supports sense-discipline by sanctifying smell and attention through devotion-centered practice.