Shiva Purana · Chapter 1.15

ṛṣaya ūcuḥ /
deśādīnkramaśo brūhi sūta sarvārthavittam /
sūta uvāca /
śuddhaṃ gṛhaṃ samaphalaṃ devayajñādikarmasu

tato daśaguṇaṃ goṣṭhaṃ jalatīraṃ tato daśa /
tato daśaguṇaṃ bilvatulasyaśvatthamūlakam

tato devālayaṃ vidyāttīrthatīraṃ tato daśa /
tato daśaguṇaṃ nadyāstīrthanadyāstato daśa

saptagaṃgānadītīraṃ tasyā daśaguṇaṃ bhavet /
gaṃgā godāvarī caiva kāverī tāmraparṇikā

siṃdhuśca sarayū revā saptagaṃgāḥ prakīrtitāḥ /
tato'bdhitīraṃ daśa ca parvatāgre tato daśa

sarvasmādadhikaṃ jñeyaṃ yatra vā rocate manaḥ /
kṛte pūrṇaphalaṃ jñeyaṃ yajñadānādikaṃ tathā

tretāyuge tripādaṃ ca dvāpare'rdhaṃ sadā smṛtam /
kalau pādaṃ tu vijñeyaṃ tatpādonaṃ tatorddhake

śuddhātmanaḥ śuddhadinaṃ puṇyaṃ samaphalaṃ viduḥ /
tasmāddaśaguṇaṃ jñeyaṃ ravisaṃkramaṇe budhāḥ

viṣuve taddaśaguṇamayane taddaśa smṛtam /
taddaśa mṛgasaṃkrāṃtau taccaṃdra grahaṇe daśa

tataśca sūryagrahaṇe pūrṇakālottame viduḥ /
jagadrūpasya sūryasya viṣayogācca rogadam

atastadviṣaśāṃtyarthaṃ snānadānajapāṃścaret /
viṣaśāṃtyarthakālatvātsa kālaḥ puṇyadaḥ smṛtaḥ

janmarkṣe ca vratāṃte ca sūryarāgopamaṃ viduḥ /
mahatāṃ saṃgakālaśca koṭyarkagrahaṇaṃ viduḥ

taponiṣṭhā jñānaniṣṭhā yogino yatayastathā /
pūjāyāḥ pātramete hi pāpasaṃkṣayakāraṇam

caturviṃśatilakṣaṃ vā gāyatryā japasaṃyutaḥ /
brāhmaṇastu bhavetpātraṃ saṃpūrṇaphalabhogadam

patanāttrāyata iti pātraṃ śāstre prayujyate /
dātuśca pātakāttrāṇātpātramityabhidhīyate

gāyakaṃ trāyate pātādgāyatrītyucyate hi sā /
yathā'rthahino loke'sminparasyārthaṃ na yacchati

arthavāniha yo loke parasyārthaṃ prayacchati /
svayaṃ śuddho hi pūtātmā narānsaṃtrātumarhati

gāyatrījapaśuddho hi śuddhabrāhmaṇa ucyate /
tasmāddāne jape home pūjāyāṃ sarvakarmaṇi

dānaṃ kartuṃ tathā trātuṃ pātraṃ tu brāhmaṇorhati /
annasya kṣudhitaṃ pātraṃ nārīnaramayātmakam

brāhmaṇaṃ śreṣṭhamāhūya yatkāle susamāhitam /
tadarthaṃ śabdamarthaṃ vā sadbodhakamabhīṣṭadam

icchāvataḥ pradānaṃ ca saṃpūrṇaphaladaṃ viduḥ /
yatpraśnānaṃtaraṃ dattaṃ tadardhaṃ phaladaṃ viduḥ

yatsevakāya dattaṃ syāttatpādaphaladaṃ viduḥ /
jātimātrasya viprasya dīnavṛtterdvijarṣabhāḥ

dattamarthaṃ hi bhogāya bhūrlokedaśavārṣikam /
vedayuktasya viprasya svarge hi daśavārṣikam

gāyatrījapayuktasya satye hi daśavārṣikam /
viṣṇubhaktasya viprasya dattaṃ vaikuṃṭhadaṃ viduḥ

śivabhaktasya viprasya dattaṃ kailāsadaṃ viduḥ /
tattallokopabhogārthaṃ sarveṣāṃ dānamiṣyate

daśāṃgamannaṃ viprasya bhānuvāre dadannaraḥ /
parajanmani cārogyaṃ daśavarṣaṃ samaśnute

bahumānamathāhvānamabhyaṃgaṃ pādasevanam /
vāso gaṃdhādyarcanaṃ ca ghṛtāpūparasottaram

ṣaḍrasaṃ vyaṃjanaṃ caiva tāṃbūlaṃ dakṣiṇottaram /
namaścānugamaścaiva svannadānaṃ daśāṃgakam

daśāṃgamannaṃ viprebhyo daśabhyo vai dadannaraḥ /
arkavāre tathā''rogyaṃ śatavarṣaṃ samaśnute

somavārādivāreṣu tattadvāraguṇaṃ phalam /
annadānasya vijñeyaṃ bhūrloke parajanmani

saptasvapi ca vāreṣu daśabhyaśca daśāṃgakam /
annaṃ dattvā śataṃ varṣamārogyādikamaśnute

evaṃ śatebhyo viprebhyo bhānuvāre dadannaraḥ /
sahasravarṣamārogyaṃ śarvaloke samaśnute

sahasrebhyastathā dattvā'yutavarṣaṃ samaśnute /
evaṃ somādivāreṣu vijñeyaṃ hi vipaścitā

bhānuvāre sahasrāṇāṃ gāyatrīpūtacetasām /
annaṃ dattvā satyaloke hyārogyādi samaśnute

ayutānāṃ tathā dattvā viṣṇuloke samaśnute /
annaṃ dattvā tu lakṣāṇāṃ rudra loke samaśnute

bālānāṃ brahmabuddhyā hi deyaṃ vidyārthibhirnaraiḥ /
yūnāṃ ca viṣṇubuddhyā hi putrakāmārthibhirnaraiḥ

vṛddhānāṃ rudra buddhyā hi deyaṃ jñānārthibhirnaraiḥ /
bālastrībhāratībuddhyā buddhikāmairnarottamaiḥ

lakṣmībuddhyā yuvastrīṣu bhogakāmairnarottamaiḥ /
vṛddhāsu pārvatībuddhyā deyamātmārthibhirjanaiḥ

śilavṛttyoñchavṛttyā ca gurudakṣiṇayārjitam /
śuddhadravyamiti prāhustatpūrṇaphaladaṃ viduḥ

śuklapratigrahāddattaṃ madhyamaṃ dravyamucyate /
kṛṣivāṇijyakopetamadhamaṃ dravyamucyate

kṣatriyāṇāṃ viśāṃ caiva śauryavāṇijyakārjitam /
uttamaṃ dravyamityāhuḥ śūdrāṇāṃ bhṛtakārjitam

strīṇāṃ dharmārthināṃ dravyaṃ paitṛkaṃ bhartṛkaṃ tathā /
gavādīnāṃ dvādaśīnāṃ caitrādiṣu yathākramam

saṃbhūya vā puṇyakāle dadyādiṣṭasamṛddhaye /
gobhūtilahiraṇyājyavāsodhānyaguḍāni ca

raupyaṃ lavaṇakūṣmāṃḍe kanyādvādaśakaṃ tathā /
godānāddattagavyena gomayenopakāriṇā

dhanadhānyādyāśritānāṃ duritānāṃ nivāraṇam /
jalasnehādyāśritānāṃ duritānāṃ tu gojalaiḥ

kāyikāditrāṇāṃ tu kṣīradadhyājyakaistathā /
tathā teṣāṃ ca puṣṭiśca vijñeyā hi vipaścitā

bhūdānaṃ tu pratiṣṭhārthamiha cā'mutra ca dvijāḥ /
tiladānaṃ balārthaṃ hi sadā mṛtyujayaṃ viduḥ

hiraṇyaṃ jāṭharāgnestu vṛddhidaṃ vīryadaṃ tathā /
ājyaṃ puṣṭikaraṃ vidyādvastramāyuṣkaraṃ viduḥ

dhānyamannaṃ samṛddhyarthaṃ madhurāhāradaṃ guḍam /
raupyaṃ retobhivṛddhyarthaṃ ṣaḍrasārthaṃ tu lāvaṇam

sarvaṃ sarvasamṛddhyarthaṃ kūṣmāṃḍaṃ puṣṭidaṃ viduḥ /
prāptidaṃ sarvabhogānāmiha cā'mutra ca dvijāḥ

yāvajjīvanamuktaṃ hi kanyādānaṃ tu bhogadam /
panasāmrakapitthānāṃ vṛkṣāṇāṃ phalameva ca

kadalyādyauṣadhīnāṃ ca phalaṃ gulmodbhavaṃ tathā /
māṣādīnāṃ ca mudgānāṃ phalaṃ śākādikaṃ tathā

marīcisarṣapādyānāṃ śākopakaraṇaṃ tathā /
yadṛtau yatphalaṃ siddhaṃ taddeyaṃ hi vipaścitā

śrotrādīṃdriyatṛptiśca sadā deyā vipaścitā /
śabdādidaśabhogārthaṃ digādīnāṃ ca tuṣṭidā

vedaśāstraṃ samādāya buddhvā gurumukhātsvayam /
karmaṇāṃ phalamastīti buddhirāstikyamucyate

baṃdhurājabhayādbuddhiśraddhā sā ca kanīyasī /
sarvābhāve daridra stu vācā vā karmaṇā yajet

vācikaṃ yajanaṃ vidyānmaṃtrastotrajapādikam /
tīrthayātrāvratādyaṃ hi kāyikaṃ yajanaṃ viduḥ

yena kenāpyupāyena hyalpaṃ vā yadi vā bahu /
devatārpaṇabuddhyā ca kṛtaṃ bhogāya kalpate

tapaścaryā ca dānaṃ ca kartavyamubhayaṃ sadā /
pratiśrayaṃ pradātavyaṃ svavarṇaguṇaśobhitam

devānāṃ tṛptaye'tyarthaṃ sarvabhogapradaṃ budhaiḥ /
ihā'mutrottamaṃ janmasadābhogaṃ labhedbudhaḥ /
īśvarārpaṇabuddhyā hi kṛtvā mokṣaphalaṃ labhet

ya imaṃ paṭhate'dhyāyaṃ yaḥ śṛṇoti sadā naraḥ /
tasya vaidharmabuddhiśca jñānasiddhiḥ prajāyate

iti śrīśivamahāpurāṇe vidyeśvarasaṃhitāyāṃ paṃcadaśodhyāyaḥ