Dāna-dharma: Types of Charity, Worthy Recipients, Vrata-Timings, and Śiva–Viṣṇu Propitiation
यद् ददाति विशिष्टेभ्यः श्रद्धया परया युतः / तद् वै वित्तमहं मन्ये शेषं कस्यापि रक्षति
yad dadāti viśiṣṭebhyaḥ śraddhayā parayā yutaḥ / tad vai vittamahaṃ manye śeṣaṃ kasyāpi rakṣati
凡人以至上信心施与贤善应受者之物,唯此我称为真实之财;其余不过是替他人暂为保管而已。
Lord Kurma (Vishnu) teaching dharma
Primary Rasa: shanta
Secondary Rasa: karuna
By redefining “wealth” as selfless giving done with śraddhā, the verse shifts identity from possession to dharmic action—hinting that the enduring value lies in inner intention rather than external accumulation.
The verse emphasizes śraddhā and tyāga (faith and relinquishment), which function as inner disciplines supporting yogic purification—reducing grasping (aparigraha-like restraint) and aligning action with dharma.
Though not naming Shiva directly, the teaching reflects the Purana’s synthesizing ethos: dharma-based inner purification (central to both Vaiṣṇava bhakti and Śaiva/Pāśupata discipline) is presented as the true measure of spiritual wealth.