प्रणवार्थ-शिवतत्त्व-निर्णयः
The Determination of Śiva as the Meaning of Praṇava
द्रव्यजातं महेशाय द्विजेभ्यश्च विशेषतः । भक्तेभ्यश्च प्रदायाथ शिवाय गुरुरूपिणे
dravyajātaṃ maheśāya dvijebhyaśca viśeṣataḥ | bhaktebhyaśca pradāyātha śivāya gururūpiṇe
ต่อจากนั้นพึงถวายเครื่องสักการะที่รวบรวมไว้แด่มเหศวร โดยเฉพาะมอบแก่ทวิชะ (พราหมณ์) และแก่ผู้ภักดีทั้งหลาย แล้วพึงทำทานเพื่อพระศิวะผู้สถิตในรูปแห่งคุรุ
Suta Goswami
Tattva Level: pati
Shiva Form: Dakṣiṇāmūrti
Sthala Purana: Not a specific jyotirliṅga episode; the verse expresses the Siddhānta principle that honoring guru, brāhmaṇa, and bhakta is an offering to Maheśa (Śiva as indwelling Lord).
Significance: Dāna to Śiva’s embodiments (guru/bhaktas) is taught as a direct means to accrue puṇya and receive Śiva’s anugraha.
Role: teaching
Offering: naivedya
It teaches that worship becomes complete when its fruits are offered in selfless giving—seeing Śiva as the indwelling Guru and honoring Him through service to worthy recipients, especially devoted worshippers and the twice-born.
After Saguna worship (such as Liṅga-pūjā), the devotee externalizes devotion through dāna: the offerings and resources gathered for worship are shared, affirming that Śiva is pleased by compassionate, dharmic action, not mere ritual possession.
Perform dāna after Śiva-pūjā—offer food, money, or worship items to Brāhmaṇas and Śiva-bhaktas—while contemplating Śiva as Gururūpin (the Guru-principle) and dedicating the act to Him.