Shloka 40
Śivakṣetra–Tīrtha–Māhātmya
The Salvific Function of Shiva’s Sacred Domains
दानाद्धनकृतं नश्येन्नाऽन्यथाकल्पकोटिभिः । क्वचित्पापेन पुण्यं च वृद्धिपूर्वेण नश्यति
dānāddhanakṛtaṃ naśyennā'nyathākalpakoṭibhiḥ | kvacitpāpena puṇyaṃ ca vṛddhipūrveṇa naśyati
积聚之财，唯由布施（dāna）方能真正耗尽；除此之外，即便经历千万劫亦不能尽。然在某些情形中，福德（puṇya）亦会为罪业所毁：它先似乎增长膨胀，继而终至消亡。
Suta Goswami
Tattva Level: pashu
Shiva Form: Mahādeva
Shakti Form: Annapūrṇā
Role: nurturing
Offering: naivedya
Cosmic Event: kalpa-scale time is invoked (kalpakoṭi) to stress karmic persistence
FAQs
It teaches that wealth is purified and meaningfully “spent” only through dāna, while spiritual merit is fragile—sin can destroy it, sometimes after it appears to prosper—so the devotee should protect puṇya through disciplined conduct and Shiva-bhakti.
In Linga-worship, offerings and charity are extensions of devotion: giving reduces possessiveness (pāśa) and aligns the worshipper (paśu) toward Pati (Shiva). The verse warns that outward prosperity or merit without inner restraint can be undermined by pāpa.
Practice regular dāna alongside Shiva-upāsanā—especially on Mondays or Mahāśivarātri—while maintaining purity of conduct; support Linga-pūjā, feed devotees/poor, and pair charity with japa (e.g., Om Namaḥ Śivāya) to safeguard puṇya.