Go-mahātmyam: Pavitrāṇāṃ Pavitraṃ
Cows and Ghee as Supreme Purifiers
ध्वजं च वाहनं चैव तस्मात् स वृषभध्वज: । महादेवजी प्रसन्न हुए। उन्होंने वृषभको अपना वाहन बनाया और उसीकी आकृतिसे अपनी ध्वजाको चिह्नित किया, इसीलिये वे “वृषभध्वज” कहलाये ।। ततो देवैर्महादेवस्तदा पशुपति: कृत: । ईश्वर: स गवां मध्ये वृषभाड्क: प्रकीर्तित:,तदनन्तर देवताओंने महादेवजीको पशुओंका अधिपति बना दिया और गौओंके बीचमें उन महेश्वरका नाम “वृषभांक” रख दिया
bhīṣma uvāca | dhvajaṃ ca vāhanaṃ caiva tasmāt sa vṛṣabhadhvajaḥ | tato devair mahādevas tadā paśupatiḥ kṛtaḥ | īśvaraḥ sa gavāṃ madhye vṛṣabhāṅkaḥ prakīrtitaḥ |
Bhishma said: “Therefore, he came to be known as ‘Vṛṣabhadhvaja’—the Lord whose banner bears the bull—for he adopted the bull both as his vehicle and as the emblem upon his standard. Thereafter the gods appointed Mahādeva as Paśupati, the Lord of creatures; and among the cattle that same Supreme Lord was celebrated by the name ‘Vṛṣabhāṅka’, ‘he who bears the mark of the bull.’”
भीष्म उवाच
The verse explains how divine names arise from attributes and symbols: Śiva’s relationship with the bull (as mount and banner-emblem) signifies sovereignty, protection, and lordship over living beings, hence titles like Vṛṣabhadhvaja and Paśupati.
Bhīṣma recounts that the gods honored Mahādeva by assigning him lordship over creatures (Paśupati) and by celebrating him with epithets connected to the bull, since the bull became both his vehicle and the emblem on his standard.