Dāna-dharma: Types of Charity, Worthy Recipients, Vrata-Timings, and Śiva–Viṣṇu Propitiation
नित्यं नैमित्तिकं काम्यं त्रिविधं दानमुच्यते / चतुर्थं विमलं प्रोक्तं सर्वदानोत्तमोत्तमम्
nityaṃ naimittikaṃ kāmyaṃ trividhaṃ dānamucyate / caturthaṃ vimalaṃ proktaṃ sarvadānottamottamam
ทานกล่าวว่ามีสามประเภท—นิตย์ (ประจำ), ไนมิตติกะ (ตามเหตุ), และกามยะ (มุ่งผล). ประเภทที่สี่เรียกว่า ‘วิมละ’ เป็นทานอันบริสุทธิ์และยอดเยี่ยมที่สุดในบรรดาทานทั้งปวง
Lord Kūrma (Vishnu) instructing sages on dharma
Primary Rasa: shanta
Secondary Rasa: adbhuta
It does so indirectly: by ranking “vimala” (pure, motive-free) giving as supreme, the verse points toward inner purification (śuddhi) and self-transcendence—qualities that support realization of the Atman beyond egoic desire.
The verse emphasizes purification of intention, a core yogic discipline: moving from desire-driven action (kāmya) toward selfless duty (nitya/naimittika) and finally to “vimala” action—aligned with karma-yoga and the Pāśupata-leaning stress on inner cleansing as a prerequisite for higher practice.
Though not naming Shiva directly, the teaching reflects the Kurma Purana’s synthesis: Vishnu as Kūrma teaches a dharma of purity and renunciation of selfish motive—values equally affirmed in Shaiva and Vaishnava paths, supporting a shared ethical foundation for devotion and liberation.