The Dhūpa Gandha Dīpa Naivedya Upaniṣad (dhūpagandhadīpanaivedyopaniṣad) consists of four verses composed by one Bhaṭṭa Gaṅgādhara, that explain the inner meanings of the offerings of incense, sandal paste, lamp, and food offering.

We are only aware of this author and his hymn due to its being quoted by the great Śrīvidyācārya, Śivānanda Muni in his commentary on the Nityāṣoḍaśikārṇava called the Ṛjuvimarśinī. Commenting on Chapter 1, verse 183, which calls for the offering of incense, sandal paste etc., and food offering to the Goddess Tripurasundarī after worshipping the circuits of the Śrīcakra, Śivānanda Muni defines worship as “pūjā viśvasya vedyasya cidbhūmiviśrāntiḥ” meaning “Worship is the repose of all objects of perception in consciousness, which is their ground.” He then clarifies that “etc.” in the list of offerings in the verse refers to offering the lamp. This brings the list of offerings to be made to the Goddess up to exactly those described in Bhaṭṭa Gaṅgādhara’s hymn – incense, sandal paste, lamp, and food offering. This hymn, Śivānanda Muni says, explains the subtle inner meaning (vāsanā) of these offerings which should be borne in mind when performing the “worldly” (i.e. external) version of these same offerings.

This hymn, though only consisting of 4 verses, is extremely dense and deep in its meaning. Each offering of worship becomes a contemplation of the process of the non-dual recognition of consciousness that dissolves duality. Specifically, each verse speaks in its own way and with regard to the particular offering, of a process by which all objects of perception are realized as being one with the consciousness that perceives them, and that by making that offering to the deity, that consciousness is further recognized as one with the universal consciousness of Lord Śiva.

It may come as a suprise to some for Śivānanda Muni to quote a hymn of offering to Lord Śiva when commenting on the worship of the Goddess Tripurasundarī, but this is the same mystery seen in the Cidvilāsastava of Amṛtānanda Yogin, where almost all verses refer to Parama Śiva, though it is a hymn on the inner meanings of the Śrīcakra Pūjā of the Goddess. Though this is a mystery that we hope will become more clear with the grace of the Guru, greater practice of worship, meditation, and study, for now, we offer this suggestion – in the recognition of the non-dual consciousness, Lord Śiva and Tripurasundarī are one, consciousness and the power by which consciousness recognizes itself.  Every offering is made to Parama Śiva, the universal identity of the supreme consciousness. However the very act to which each verse refers, the process by which we recognize that we and every object of perception are also that universal non-dual consciousness, is the Goddess Tripurasundarī. The universal all encompassing identity and the process by which it recognizes itself. In this way, the process and contemplation described in each verse is itself an embodiment of the Goddess, and what it brings about is the recognition of Parama Śiva, with whom She is one.