Shivamurti–Pratishtha Phala: Shivalaya-Nirmana, Kshetra-Mahatmya, Tirtha-Snana, and Mandala-Vidhi
निवेद्य देवदेवाय क्षितिदानफलं लभेत् शालिपिष्टादिभिर् वापि पद्ममालिख्य निर्धनः
nivedya devadevāya kṣitidānaphalaṃ labhet śālipiṣṭādibhir vāpi padmamālikhya nirdhanaḥ
Sa pag-aalay nito sa Devadeva, ang Diyos ng mga diyos, nakakamit ang kapala na katulad ng pag-aalay ng lupain. Kahit ang dukha, sa pagguhit ng lotus gamit ang pulbos ng bigas at katulad nito at pag-aalay kay Śiva, ay nagkakamit din ng gayong bunga.
Suta Goswami (narrating the Linga Purana’s puja/dana merits to the sages of Naimisharanya)
It establishes that sincere symbolic offerings to Śiva—such as a lotus drawn with simple materials—can yield the same punya as major gifts like land, emphasizing bhakti and intention in Linga-puja.
Śiva is addressed as Devadeva, the supreme Pati who grants फल (spiritual merit) according to inner devotion rather than external wealth, loosening the pasha (bondage) of limitation for the pashu (soul).
A puja-vidhi principle: offering a padma (lotus) even as an alikhita (drawn) substitute with rice flour—an accessible upachara—showing that disciplined worship and surrender can replace costly materials.