Summary of chapter 126 of the Linga Mahā Purana is as follows:

This chapter outlines Dānamaheśvara, specifying the precise codes of conduct, auspicious lunar timings, and mental purity required while offering divine gifts. Nandi emphasizes that a gift offered without arrogance, to a deserving recipient, and with complete surrender to Mahādeva yields infinite spiritual fruit compared to gifts offered for ostentation.