व्रतं सुविपुलं पुण्यं नन्दिना परिभाषितम् मार्गशीर्षकमासे ऽथ वृषं पूर्णाङ्गमुत्तमम्
vrataṃ suvipulaṃ puṇyaṃ nandinā paribhāṣitam mārgaśīrṣakamāse 'tha vṛṣaṃ pūrṇāṅgamuttamam
នន្ទិនបានពន្យល់អំពីវ្រតដ៏ទូលំទូលាយ និងមានបុណ្យធម៌យ៉ាងខ្លាំង។ បន្ទាប់មក ក្នុងខែមារគសីរីសៈ គួរថ្វាយគោឈ្មោលមួយ ដែលល្អឥតខ្ចោះ មានអវយវៈពេញលេញ ជាទានមង្គលសមស្របនឹងការបូជាព្រះសិវៈ ដើម្បីឲ្យបសុ (ព្រលឹងដែលជាប់បាសៈ) ឈានទៅរកព្រះគុណរបស់ព្រះបតិ។
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.