Kurma Purana — Uttara Bhaga, Shloka 6
Dāna-dharma: Types of Charity, Worthy Recipients, Vrata-Timings, and Śiva–Viṣṇu Propitiation
यत् तु पापोपशान्त्यर्थं दीयते विदुषां करे / नैमित्तिकं तदुद्दिष्टं दानं सद्भिरनुष्ठितम्
yat tu pāpopaśāntyarthaṃ dīyate viduṣāṃ kare / naimittikaṃ taduddiṣṭaṃ dānaṃ sadbhiranuṣṭhitam
若为息灭、忏除罪业而将布施交付于学识之士之手，此施被称为“naimittika”——因缘而起的随事布施，为贤善之人所行。
Sūta (narrating dharma-teachings of the Kūrma Purāṇa to the sages)
Primary Rasa: shanta
Secondary Rasa: karuna
FAQs
Indirectly: it frames ethical purification (pāpa-upaśānti) through dharmic action as a preparatory discipline, supporting inner clarity that later teachings associate with Self-knowledge.
No direct yogic technique is taught here; the verse emphasizes karmic purification through naimittika-dāna as a supporting limb for sādhana—removing obstacles (pāpa) that hinder meditation and higher knowledge.
It does not explicitly mention Śiva or Viṣṇu; it reflects the Purāṇa’s shared dharma-ground where purification through righteous acts undergirds later Śaiva–Vaiṣṇava synthesis in devotion and yoga.