Adhyaya 40: Kali-yuga Lakshana, Yuga-sandhyamsha, and the Re-emergence of Dharma
सेवन्ते ब्राह्मणास्तत्र स्तुवन्ति स्तुतिभिः कलौ तपोयज्ञफलानां च विक्रेतारो द्विजोत्तमाः
sevante brāhmaṇāstatra stuvanti stutibhiḥ kalau tapoyajñaphalānāṃ ca vikretāro dvijottamāḥ
于彼迦梨之世,婆罗门在彼将求依附,以谄媚颂词为生;甚至所谓最上二生者,也将贩卖苦行与祭祀之“果报”,把圣德当作货物,而非奉献于主宰帕提(湿婆)。
Suta Goswami (narrating to the sages at Naimisharanya)
It warns that Kali-yuga religion becomes transactional—praise and ritual are performed for payment—whereas Linga-worship is meant to be niṣkāma (non-commercial) devotion to Pati, not the sale of ‘merit’.
By implication it points to Śiva as Pati—the Lord who cannot be bought by traded ritual results; Shiva-tattva is approached through sincerity, purity, and inner surrender rather than commodified tapas or yajña.
It references tapas (austerity) and yajña (sacrifice) and cautions against treating their phala (results) as saleable; the Shaiva takeaway is to align practice with liberation of the paśu from pāśa through authentic devotion and discipline, not marketplace spirituality.