Shiva Purana — Vayaviya Samhita, Shloka 24
सर्वेश्वर-परमकारण-निरूपणम् / The Supreme Lord as the Uncaused Cause
व्रतानि सर्वदानानि तपांसि नियमास्तथा । कथितानि पुरा सद्भिर्भावार्थं नात्र संशयः
vratāni sarvadānāni tapāṃsi niyamāstathā | kathitāni purā sadbhirbhāvārthaṃ nātra saṃśayaḥ
一切誓戒（vrata）、一切布施（dāna）、一切苦行（tapas）与诸般律仪（niyama），皆为古之贤圣所宣说，只为成就内在的奉爱之意——bhāva。对此毫无疑惑。
Suta Goswami
Tattva Level: pashu
Role: teaching
Offering: naivedya
FAQs
It asserts that external practices—vrata, dāna, tapas, and niyama—are meant to culminate in bhāva, the inward devotional intention that turns action into liberating worship aligned with Pati (Shiva).
Linga/Saguna worship is not validated by mere procedure; its efficacy rests on bhāva—reverence, surrender, and purity of intent—through which the devotee’s acts become true upacāra offered to Shiva.
Undertake vratas or dāna together with niyama and tapas while maintaining steady bhāva—e.g., daily japa of the Panchakshara (Om Namaḥ Śivāya) as the inner thread that sanctifies all observances.