वृषारूढं तु यः कुर्यात् सोमं सोमार्धभूषणम् हयमेधायुतं कृत्वा यत्पुण्यं तद् अवाप्य सः
vṛṣārūḍhaṃ tu yaḥ kuryāt somaṃ somārdhabhūṣaṇam hayamedhāyutaṃ kṛtvā yatpuṇyaṃ tad avāpya saḥ
Sesiapa yang membentuk (atau menegakkan untuk pemujaan) Soma sebagai Tuhan yang menunggang lembu jantan, dihiasi bulan sabit sebagai perhiasan separuh, memperoleh pahala yang sama seperti pahala melaksanakan sepuluh ribu korban Aśvamedha.
Suta Goswami (narrating the phala of Śiva-upāsanā to the sages of Naimiṣāraṇya)
It declares that establishing and worshipping Śiva in the Soma/Chandraśekhara form (bull-mounted, moon-crested) yields merit equal to vast Vedic sacrifices, emphasizing bhakti and Śiva-archana as a supreme means to grace.
Śiva is presented as Pati—the sovereign Lord who bears the moon (Soma) and rides the bull, signifying mastery over time, mind, and dharma; His grace can confer fruits surpassing sacrificial karma.
A practice of pratimā/arcā-sthāpanā (making/establishing an icon for worship) of Vr̥ṣārūḍha Soma—an act of Śiva-pūjā that, in a Shaiva Siddhānta lens, loosens pāśa (bondage) for the paśu through devotion to Pati.