Shloka 47
Praṇava-Māhātmya and the Twofold Mantra (Sūkṣma–Sthūla) in Śaiva Sādhanā
कापिलेन घृतेनैव जुहुयात्स्वयमेव हि । कारयेच्छिवभक्तैर्वाप्यष्टोत्तरशतं बुधः
kāpilena ghṛtenaiva juhuyātsvayameva hi | kārayecchivabhaktairvāpyaṣṭottaraśataṃ budhaḥ
まことに、彼は自ら、カピラー（kapila、淡褐色）の牝牛から得たギーのみを用いて火供を行うべきである。あるいは賢者は、シヴァの帰依者たちに百八回の供献を行わせてもよい。
Suta Goswami
Tattva Level: pashu
Shiva Form: Paśupatinātha
FAQs
It teaches that sincere, disciplined offering (homa) to Shiva—done personally with purity, or arranged through Shiva-bhaktas—becomes a concrete act of devotion that supports inner purification and steadiness in worship.
The verse belongs to practical worship instructions where Shiva is approached as Saguna—the accessible Lord who receives offerings through prescribed rites like homa, which traditionally accompany Linga-puja and mantra-japa.
It suggests a Shiva-homa using kapila-cow ghee, with a count of 108 oblations—typically done with mantra (often aligned with Panchakshara, Om Namaḥ Śivāya) and a focused devotional intention.