व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
तथा गोमिथुनं चैव कपिलं विनिवेदयेत् भवाय देवदेवाय शिवाय परमेष्ठिने
tathā gomithunaṃ caiva kapilaṃ vinivedayet bhavāya devadevāya śivāya parameṣṭhine
Demikian pula, persembahkan sepasang sapi dan juga seekor sapi kapilā (berwarna tawny) kepada Bhava—Dewa para dewa—Śiva, Sang Mahatinggi; melalui dāna kepada Pati ini, pashu dituntun menuju lepas dari pāśa.
Suta Goswami (narrating to the sages of Naimisharanya)
It highlights dāna as an integral limb of Śiva-pūjā: offering cows—especially a revered kapilā cow—is presented as a high meritorious act dedicated to Bhava-Śiva, supporting purity, dharma, and the devotee’s approach to Shiva’s grace.
By naming him Bhava, Devadeva, and Parameṣṭhin, the verse frames Śiva as Pati—the supreme sovereign beyond all gods—who governs becoming (bhava) yet stands transcendent, granting auspiciousness and liberation.
A pūjā-vidhi element is emphasized: go-dāna (donation of cows) as a devotional offering to Śiva, supporting inner purification that complements Pāśupata discipline aimed at loosening pāśa (bondage) for the pashu (soul).