व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
वृषभं नीलवर्णाभम् उरोदेशसमुन्नतम् गां च दत्त्वा यथान्यायम् ऐशानं लोकमाप्नुयात्
vṛṣabhaṃ nīlavarṇābham urodeśasamunnatam gāṃ ca dattvā yathānyāyam aiśānaṃ lokamāpnuyāt
યથાન્યાય ગાઢ નીલવર્ણ, ઊંચા અને વિશાળ વક્ષસ્થળવાળો વૃષભ તથા ગાય દાન કરવાથી—ઐશાન લોક પ્રાપ્ત થાય છે, જ્યાં ઈશાનરૂપ પતિ પાશોને શિથિલ કરે છે।
Suta Goswami (narrating to the sages of Naimisharanya)
It links dharmic giving (cow-and-bull charity) with reaching Aiśāna-loka, showing that devotion to Śiva is supported by prescribed dana that purifies the pashu and aligns one with Śiva’s order.
Śiva is implied as Īśāna/Pati—the sovereign Lord whose realm is attained through righteous acts—indicating His role as the transcendent governor who can release the soul from pāśa (bondage).
A dana-vidhi is highlighted: gifting a properly qualified bull and a cow according to scriptural procedure; it functions as a purificatory support (auxiliary dharma) for Shaiva sadhana rather than an internal yogic technique.