व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
गोष्ठशायी मुनिश्रेष्ठाः क्षितौ निशि भवं स्मरेत् पौर्णमास्यां शिवं स्नाप्य दद्याद्गोमिथुनं सितम्
goṣṭhaśāyī muniśreṣṭhāḥ kṣitau niśi bhavaṃ smaret paurṇamāsyāṃ śivaṃ snāpya dadyādgomithunaṃ sitam
おお、最勝の仙よ。牛舎に臥し、裸地に眠る者は、夜にバヴァ(シヴァ)を念ずべきである。満月の日には、礼拝においてシヴァを沐浴供養し、白き牝牛と牡牛の一対を布施すべし。
Suta Goswami (narrating to the sages of Naimisharanya)
It links Śiva-abhiṣeka on the full-moon (paurṇamāsī) with disciplined austerity and go-dāna, presenting worship plus charity as a complete Shaiva sādhana that purifies the devotee and supports dharma.
Śiva is invoked as Bhava—the transforming Lord (Pati) who is to be remembered inwardly at night (smaraṇa) and honored outwardly through ritual bathing, indicating both immanent accessibility and transcendent lordship.
A vrata-like discipline is taught: sleeping in a cowshed and on the ground (austerity), nocturnal remembrance of Bhava (dhyāna/smaraṇa), and paurṇamāsī Śiva-snāpana followed by go-dāna (cow-and-bull donation).