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
正しい規則に従い、濃い青色の、胸広く高く盛り上がった牡牛と牝牛とを施すなら、イーシャーナ(シヴァ)の主宰するアイシャーナ界に至る。彼はパティとして、パシュ(魂)を縛るパーシャ(pāśa)をゆるめ給う。
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.