Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
विष्णुना जिष्णुना साक्षाद् अन्ने सर्वं प्रतिष्ठितम् भूतानाम् अन्नदानेन प्रीतिर् भवति शङ्करे
viṣṇunā jiṣṇunā sākṣād anne sarvaṃ pratiṣṭhitam bhūtānām annadānena prītir bhavati śaṅkare
Sa pamamagitan ni Viṣṇu—ang laging nagwawagi—ang lahat ng ito ay tuwirang naitatag sa pagkain. Kaya, sa pagbibigay ng pagkain sa mga nilalang na may buhay, nalulugod si Śaṅkara; sapagkat ang pagkain ang sumusuporta sa paśu (kaluluwang may katawan) at sa kaayusan ng daigdig.
Suta Goswami (narrating the teaching on dana within the Linga Purana discourse)
It teaches that sustaining life through anna-dāna is a direct form of devotion that pleases Śiva, aligning external worship (pūjā) with compassionate support of embodied beings.
Śiva is shown as the Pati who responds with grace (prīti) when the paśu is cared for; pleasing Śaṅkara is linked to upholding cosmic support through dharmic nourishment.
The highlighted practice is anna-dāna—feeding beings as a dharmic observance that complements Śiva-pūjā and supports purification conducive to Pāśupata-oriented discipline.