व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
दत्त्वा गोमिथुनं चैव कापिलं पूर्ववद् द्विजाः सूर्यसायुज्यमाप्नोति नात्र कार्या विचारणा
dattvā gomithunaṃ caiva kāpilaṃ pūrvavad dvijāḥ sūryasāyujyamāpnoti nātra kāryā vicāraṇā
Wahai kaum dwija, dengan menghadiahkan sepasang sapi berwarna kāpila (tawny) menurut tata-ritus yang telah disebutkan, seseorang meraih sāyujya—penyatuan dengan Surya; tiada perlu diperdebatkan.
Suta Goswami (narrating the phala of dana within the Linga Purana discourse)
It situates dana (charitable gifting) as a supportive dharmic limb that purifies the pashu (individual soul) and strengthens eligibility for Shiva-oriented sadhana; here, the stated fruit is solar sāyujya, showing how prescribed gifts yield specific loka/union results.
Indirectly: by mapping precise karmic acts to definite fruits, it reflects the ordered governance of pasha (bondage through karma) under Pati’s cosmic law; Shiva-tattva remains the transcendent liberator beyond all limited unions, while this verse speaks of an exalted but still karmically-conditioned attainment.
Go-dāna of a kāpila cow-pair performed ‘pūrvavat’ (as per earlier vidhi) is highlighted; it is a ritual charity practice rather than Pāśupata Yoga proper, yielding the declared merit of sūrya-sāyujya.