Laghustavacarcastavau p162

p162

ityetenātra dānakriyāyāḥ prāyeṇa hastakaraṇakatvādvarada pāṇirityartho jñeyaḥ .
vastuto'tra surāsurādyabhīpsitakāmanāsaṃpūraṇamātre tātparyāt .
varamudrādhāraṇārthaparatvasya tu suyogyatvānupapatteḥ .
bhagavadācāryāṇām-

By this, since the action of giving here generally has the hand as its instrument, the meaning should be understood as 'having a boon-granting hand.' In reality, the intention here lies merely in fulfilling the desires cherished by gods, demons, and others, because interpreting it as bearing the boon-granting gesture is not very fitting. For the venerable Ācārya [Śaṅkara] has said: