Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
संवत्सरान्ते गोदानं वृषोत्सर्गं विशेषतः भोजयेद्ब्राह्मणान्भक्त्या श्रोत्रियान् वेदपारगान्
saṃvatsarānte godānaṃ vṛṣotsargaṃ viśeṣataḥ bhojayedbrāhmaṇānbhaktyā śrotriyān vedapāragān
Al término del año, debe hacerse go-dāna (donación de vacas) y, en especial, realizar el vṛṣotsarga, la liberación ritual de un toro. Y con bhakti, debe alimentarse a los brāhmaṇas—śrotriyas formados en el Veda y consumados en los Vedas—como ofrenda que complace a Pati, Śiva.
Suta Goswami (narrating Linga Purana teachings to the sages of Naimisharanya)
It frames end-of-year charity—go-dāna, vṛṣotsarga, and feeding qualified śrotriya Brāhmaṇas—as a Shaiva act that supports dharma and invites Śiva’s anugraha (grace), preparing the devotee for steadier Linga-pūjā.
Implicitly, Śiva is Pati (the Lord) who is pleased by bhakti expressed through dhārmic giving; such acts help loosen pasha (bondage) around the pashu (individual soul) and orient one toward liberation through right conduct.
Ritual charity practices: go-dāna (cow-gift), vṛṣotsarga (bull release/consecration), and devotional feeding of Veda-qualified Brāhmaṇas—supportive disciplines that complement Shaiva sādhanā rather than a specific yogic technique.