दानधर्मतपोयुक्त: शीलशौचदयात्मक:
dānadharmatapoyuktaḥ śīlaśaucadayātmakaḥ
พระมหาเทวตรัสว่า “ผู้ที่ประกอบด้วยทาน ธรรม และตบะ—ผู้มีสันดานเป็นศีล ความบริสุทธิ์ และเมตตา”
श्रीमहेश्वर उवाच
The verse defines an ideal ethical-spiritual person as one who actively practices generosity, righteousness, and disciplined austerity, and whose character is marked by purity and compassion—virtues presented as mutually reinforcing foundations of dharma.
Maheśvara is speaking and describing the qualities of a virtuous individual. The line functions as a characterization within a larger instruction, highlighting the traits that qualify someone as morally and spiritually exemplary.