Kṣetra–Kāla–Phala-kramaḥ
Hierarchy of Sacred Place, Time, and Ritual Fruit
रौप्यं लवणकूष्मांडे कन्याद्वादशकं तथा । गोदानाद्दत्तगव्येन गोमयेनोपकारिणा
raupyaṃ lavaṇakūṣmāṃḍe kanyādvādaśakaṃ tathā | godānāddattagavyena gomayenopakāriṇā
Cũng nên dâng cúng bạc, muối và bí tro (kuṣmāṇḍa), lại thêm bố thí mười hai trinh nữ. Nhờ bố thí bò, người ấy trở thành bậc làm lợi ích, bởi mọi thứ phát sinh từ bò—sữa và các sản vật, thậm chí cả phân bò—đều được tôn làm trợ duyên thanh tịnh trong các nghi lễ thánh.
Suta Goswami
Tattva Level: pasha
Shiva Form: Paśupatinātha
Jyotirlinga: Viśvanātha
Sthala Purana: The Kāśī-oriented teaching emphasizes purificatory media (gavyas, gomaya) used in vrata and śauca; these are preparatory to approaching Viśvanātha, who loosens bondage by removing impurity (mala) through disciplined observance.
Significance: Use of cow-derived purifiers and regulated dāna is framed as pāśa-kṣaya (weakening bondage) enabling deeper Śiva-upāsanā in Kāśī.
Offering: naivedya
The verse emphasizes that dana (sacred giving) and purity-supporting substances are auxiliaries to Shiva-bhakti: they soften egoism, support dharmic living, and prepare the devotee’s mind for grace (anugraha) in the Shaiva Siddhanta spirit.
Such offerings and gifts are presented as supportive acts around Saguna Shiva worship—outer discipline and generosity strengthen inner devotion, making Linga-puja steadier and more sattvic.
It points to charitable giving connected with worship (especially godana) and the use of purificatory aids like gomaya in maintaining ritual cleanliness—practically paired with regular Linga-puja, bhasma observance, and japa of the Panchakshara (Om Namaḥ Śivāya).