आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
दानमध्ययनं सर्वं भवभक्त्यै न संशयः चान्द्रायणसहस्रैश् च प्राजापत्यशतैस् तथा
dānamadhyayanaṃ sarvaṃ bhavabhaktyai na saṃśayaḥ cāndrāyaṇasahasraiś ca prājāpatyaśatais tathā
Mọi bố thí và mọi sự học kinh điển đều, không nghi ngờ, nhằm nuôi lớn bhakti đối với Bhava (Śiva). Cũng vậy, bhakti ấy được tán dương vượt hơn cả ngàn hạnh Cāndrāyaṇa và trăm giới nguyện sám hối Prājāpatya.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames dāna (giving) and adhyayana (scriptural study) as supports whose highest purpose is Bhava-bhakti—devotion to Śiva—implying that Linga-pūjā becomes the natural culmination of these meritorious acts.
By calling Śiva “Bhava” and making devotion to Him the ultimate end of austerities and merits, the verse points to Śiva as Pati—the supreme Lord whose grace-oriented devotion loosens pāśa (bondage) upon the paśu (soul).
It references Cāndrāyaṇa and Prājāpatya vratas (expiatory disciplines) and teaches that their inner efficacy is fulfilled when directed toward Śiva-bhakti—aligning ritual purity with the Pāśupata aim of purification leading to liberation.