Adhyaya 84: शिवव्रतकथनम्
Uma–Maheshvara Vrata, Shula-dana, and Month-wise Ekabhakta Vrata
व्रतं सुविपुलं पुण्यं नन्दिना परिभाषितम् मार्गशीर्षकमासे ऽथ वृषं पूर्णाङ्गमुत्तमम्
vrataṃ suvipulaṃ puṇyaṃ nandinā paribhāṣitam mārgaśīrṣakamāse 'tha vṛṣaṃ pūrṇāṅgamuttamam
ナンディンは、きわめて広大で功徳に満ちたヴラタを説き示した。ついでマールガシールシャ月には、肢体の整った最上の牡牛を—シヴァ礼拝にかなう吉祥の布施として—捧げ、縛られたパシュ(魂)が主宰パティの恩寵へと向かうようにすべきである。
Suta Goswami (narrating Nandin’s injunctions within the discourse)
It links Liṅga-pūjā with a specific Shaiva vrata taught by Nandin and prescribes vṛṣa-dāna (gift of a flawless bull) in Mārgaśīrṣa as a high-merit act supporting Śiva’s worship.
Śiva is implied as Pati—the Lord who receives worship through disciplined vrata and purifying gifts; such acts are presented as means for the paśu (individual soul) to become fit for Śiva’s grace and release from pāśa (bondage).
A Shaiva vrata (regulated observance) combined with dāna—specifically offering a fully healthy bull in Mārgaśīrṣa—functioning as a purificatory discipline supportive of Pāśupata-oriented devotion.