Shloka 39
Kṣetra–Kāla–Phala-kramaḥ
Hierarchy of Sacred Place, Time, and Ritual Fruit
शिलवृत्त्योञ्छवृत्त्या च गुरुदक्षिणयार्जितम् । शुद्धद्रव्यमिति प्राहुस्तत्पूर्णफलदं विदुः
śilavṛttyoñchavṛttyā ca gurudakṣiṇayārjitam | śuddhadravyamiti prāhustatpūrṇaphaladaṃ viduḥ
以如石般坚苦的劳作所得、以收割后拾取遗穗所得，或以奉献师长的达克希那（dakṣiṇā，谢师供养）而得者，皆称为“清净之资”。智者知晓：以此清净供品礼拜，能成就圆满之果。
Suta Goswami
Tattva Level: pasha
Significance: Establishes dāna-śuddhi (purity of means) as a prerequisite for full spiritual fruit—an ethical untying of pāśa (bondage) through right livelihood and right offering.
Offering: naivedya
FAQs
It teaches that the spiritual potency of Shiva-worship depends not only on devotion but also on the ethical purity of what is offered; offerings gained through honest, restrained means become śuddhadravya and yield complete merit.
In Linga-puja to Saguna Shiva, the offering (naivedya, flowers, ghee, etc.) should be free from tainted acquisition; when the devotee presents śuddhadravya, the worship becomes fit (yogya) and bears “full fruit” as stated here.
A practical takeaway is to procure puja materials through clean livelihood and restraint (simple living, honest earnings, or humble means), then offer them with mantra—especially the Panchakshara—so the rite is supported by both inner devotion and outer purity.