Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
कृष्णागरुसमुद्भूतं सर्वपापनिकृन्तनम् गुग्गुलुप्रभृतीनां चैव दीपानां च निवेदनम्
kṛṣṇāgarusamudbhūtaṃ sarvapāpanikṛntanam gugguluprabhṛtīnāṃ caiva dīpānāṃ ca nivedanam
于湿婆礼拜中,当奉献由黑沉香木(kṛṣṇāgaru)所生之芬芳妙材,能断除一切罪垢;亦当呈献以古古卢(guggulu)等树脂制成之灯明(dīpa)。
Suta Goswami (narrating Shiva-puja vidhi to the sages of Naimisharanya)
It specifies key upacāras for Linga-pūjā—fragrant offerings (from kṛṣṇāgaru) and lamp-offerings (with guggulu etc.)—framing them as purifying acts that remove pāpa and support steady devotion to Pati (Śiva).
By stating that such offerings are “sin-cutting,” the verse implies Śiva as Pati—the supreme purifier and liberator—whose grace burns the pasha (bondage) of the paśu (individual soul) when worship is performed with proper reverence.
Dīpa-nivedana (lamp offering) and gandha-dhūpa type fragrant offerings are highlighted—external pūjā acts that aid inner Pāśupata discipline by cultivating purity, attentiveness, and one-pointed bhakti toward the Linga.