श्रीफलैरंशुपट्टानां कुतपानामरिष्टकैः चर्मणां विदलानां च वेत्राणां वस्त्रवन्मतम्
śrīphalairaṃśupaṭṭānāṃ kutapānāmariṣṭakaiḥ carmaṇāṃ vidalānāṃ ca vetrāṇāṃ vastravanmatam
经中教示:以aṃśu纤维布制之席垫、名为kuṭapa之羊毛覆毯,以及皮革、裂皮条与藤竹之器物,皆当视同衣服(故可作布施之衣物供施)。
Suta Goswami (narrating to the sages of Naimisharanya)
It clarifies what counts as “vastra” (cloth/garment) in dana connected to Shiva-dharma—broadening acceptable gift-items used to support puja and the worshipper’s purity.
Indirectly, it reflects Shiva-tattva as Pati (Lord) who receives offerings through dharma: the devotee (pashu) loosens pasha (bondage) by righteous giving and ritual propriety aligned with scripture.
Dana as an auxiliary discipline to Shiva-puja—offering cloth-equivalents and auspicious accompaniments as part of regulated worship that supports inner purification (a preparatory aid to Pashupata-oriented sadhana).