वृषभं नीलवर्णाभम् उरोदेशसमुन्नतम् गां च दत्त्वा यथान्यायम् ऐशानं लोकमाप्नुयात्
vṛṣabhaṃ nīlavarṇābham urodeśasamunnatam gāṃ ca dattvā yathānyāyam aiśānaṃ lokamāpnuyāt
ដោយប្រគេនតាមច្បាប់ត្រឹមត្រូវ នូវគោឈ្មោលពណ៌ខៀវងងឹត ទ្រូងទូលាយលើកខ្ពស់ល្អ—ជាមួយគោមួយ—នោះនឹងបានទៅដល់លោកអៃសានៈ ជាអាណាចក្រដែលអ៊ីសានៈ (សិវៈ) គ្រប់គ្រង ព្រះបតិដែលបន្ធូរខ្សែបាសៈរបស់ពសុ (ព្រលឹង)។
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.