व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
संवत्सरान्ते विप्रेन्द्रान् भोजयेद्विधिपूर्वकम् स याति शाङ्करं लोकं नात्र कार्या विचारणा
saṃvatsarānte viprendrān bhojayedvidhipūrvakam sa yāti śāṅkaraṃ lokaṃ nātra kāryā vicāraṇā
At the close of the year, one should, in due ritual order, feed the foremost of Brahmins; such a person attains Śaṅkara’s realm—of this there is no need for further deliberation.
Suta Goswami
It frames brahmana-bhojana (feeding worthy Brahmins) as a Shaiva meritorious act done with vidhi, yielding direct Shaiva fruit—attainment of Śaṅkara-loka.
Shiva is presented as the supreme Pati whose realm is attained through dharmic, ritually ordered acts that purify the pashu (individual soul) and loosen pasha (bondage).
A yearly observance culminating in vidhi-pūrvaka annadāna/brahmana-bhojana—an external Shaiva dharma-practice that supports inner purification aligned with Pāśupata discipline.