Mahādāna-prakaraṇa (The Doctrine of Great Gifts): Suvarṇa–Go–Bhūmi and Tulā-dāna
प्रयच्छते यः कपिलां सवत्सां स्वर्णशृंगिकाम् । कांस्यपात्रां रौप्यखुरां सर्वलक्षणलक्षिताम्
prayacchate yaḥ kapilāṃ savatsāṃ svarṇaśṛṃgikām | kāṃsyapātrāṃ raupyakhurāṃ sarvalakṣaṇalakṣitām
Whoever donates a tawny cow (kapilā) together with her calf—adorned with golden horns, with hooves plated in silver, accompanied by a bronze vessel, and marked with every auspicious sign—truly performs a greatly meritorious dāna, pleasing Lord Śiva and upholding the path of dharma.
Suta Goswami
Tattva Level: pashu
Shiva Form: Paśupatinātha
Sthala Purana: Elaboration of go-dāna vidhi: gifting a kapilā cow with calf and auspicious adornments; functions as a ritual-ethical prescription rather than a site legend.
Significance: Merit through mahā-dāna performed with completeness (sakalopakaraṇa), believed to remove pāpa and strengthen dharma; in Śaiva Siddhānta, such puṇya supports purification of mala and loosening of pāśa, though final release depends on Śiva’s grace.
Role: nurturing
Offering: naivedya
It praises go-dāna (donation of a cow) as a dharmic act that purifies the giver, generates puṇya, and supports a life aligned with Śiva’s order—reducing bondage (pāśa) through righteous conduct.
While not naming the Liṅga directly, the verse reflects Saguna-Śiva devotion expressed through dharma: offerings and charity performed with faith become acts that please Śiva and prepare the devotee for deeper Liṅga-worship and inner purification.
It suggests a concrete ritual of charity (go-dāna) performed with proper auspiciousness; as a Shaiva takeaway, one may pair such dharmic giving with japa of the Pañcākṣarī mantra (Om Namaḥ Śivāya) and a sattvic vow.