व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
दत्त्वा गोमिथुनं चैव पाण्डुरं विधिपूर्वकम् सोमलोकमनुप्राप्य सोमेन सह मोदते
dattvā gomithunaṃ caiva pāṇḍuraṃ vidhipūrvakam somalokamanuprāpya somena saha modate
Dengan mendermakan sepasang sapi berwarna pāṇḍura (putih) menurut tata-ritus, seseorang mencapai Soma-loka dan di sana bersukacita bersama Soma.
Suta Goswami
It frames charity (especially go-dana performed by vidhi) as an auxiliary dharmic act that purifies the worshipper and supports eligibility for Shiva-oriented sadhana by reducing bondage through merit.
While Shiva is not named directly, the verse reflects a Shaiva worldview: karmic actions yield finite heavenly results (Soma-loka), whereas the Pati (Shiva) is the ultimate liberator beyond such realms—implying that dana is supportive but not the final means of moksha.
It highlights vidhipūrvaka go-dana (ritually prescribed donation of a cow-pair). As a Shaiva discipline, it functions as dharma-sadhana that steadies the mind and prepares the paśu for higher practices like Shiva-puja and Pashupata-oriented restraint.