Shiva Purana — Rudra Samhita, Shloka 30
शङ्खचूडकृततपः—ब्रह्मवरकवचप्राप्तिः / Śaṅkhacūḍa’s Austerity—Brahmā’s Boon and the Bestowal of the Kavaca
न गृह्णतीच्छया तस्मात्पितरः पिण्डतर्पणम् । न गृह्णन्ति सुरास्तेन दत्तं पुष्पफलादिकम्
na gṛhṇatīcchayā tasmātpitaraḥ piṇḍatarpaṇam | na gṛhṇanti surāstena dattaṃ puṣpaphalādikam
因此，祖灵诸 Pitṛ 并不甘愿受纳他所献的团食（piṇḍa）与奠水（tarpaṇa）；同样，诸天 Deva 也不受纳他所奉献的花、果及其他供品。
Suta Goswami (narrating the Shiva Purana account to the sages at Naimisharanya)
Tattva Level: pasha
Shiva Form: Paśupatinātha
Sthala Purana: Not a jyotirliṅga account; it states a karmic/adhikāra principle: offerings lack efficacy when the offerer is ethically compromised (here, by uncontrolled desire).
Significance: Encourages pilgrims/ritualists to cultivate inner fitness (adhikāra) so that pitṛ-kriyā and deva-pūjā become ‘accepted’—i.e., spiritually fruitful.
Offering: pushpa
FAQs
The verse teaches that offerings become spiritually effective only when aligned with dharma and sincere devotion; otherwise even ancestral rites (piṇḍa, tarpaṇa) and deity-offerings (flowers, fruits) do not bear fruit.
In Saguna Shiva worship, outer upacāras like flowers and fruits are meaningful when offered with śraddhā and purity; the verse warns that ritual without right intention and conduct is not truly received, emphasizing bhakti and śiva-dharma over mechanical performance.
Perform offerings with śraddhā and moral discipline, and support the rites with Shaiva devotion—such as japa of the Panchākṣarī mantra “Om Namaḥ Śivāya” and mindful worship—so that the act is inwardly consecrated, not merely external.