Gṛhastha Livelihood, Āpad-dharma, and Sacrificial Stewardship of Wealth
देवेभ्यश्च पितृभ्यश्च दद्याद् भागं तु विंशकम् / त्रिंशद्भागं ब्राह्मणानां कृषिं कुर्वन् न दुष्यति
devebhyaśca pitṛbhyaśca dadyād bhāgaṃ tu viṃśakam / triṃśadbhāgaṃ brāhmaṇānāṃ kṛṣiṃ kurvan na duṣyati
พึงกันส่วนหนึ่งในยี่สิบถวายแด่เทพและบรรพชน และกันส่วนหนึ่งในสามสิบถวายแด่พราหมณ์ ผู้ทำกสิกรรมพร้อมการถวายเช่นนี้ย่อมไม่ต้องมัวหมองด้วยโทษ
Lord Kurma (Vishnu) teaching dharma to the sages (Kurma Purana discourse frame)
Primary Rasa: shanta
Secondary Rasa: adbhuta
This verse is primarily dharma-oriented rather than metaphysical: it frames righteous livelihood as purification through offerings, implying that worldly action becomes non-binding when aligned with sacred duty (yajña and dāna).
No explicit meditation technique is taught here; the practice is karma-yoga in a dharmic sense—sanctifying work (kṛṣi) by dedicating prescribed shares to Devas, Pitṛs, and Brāhmaṇas, thereby reducing doṣa (moral taint).
It does not directly discuss Shiva–Vishnu unity; it supports the Purāṇic synthesis indirectly by emphasizing yajña-based dharma (a shared Shaiva–Vaishnava framework) as the means to keep action pure.