Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
संवत्सरान्ते गोदानं वृषोत्सर्गं विशेषतः भोजयेद्ब्राह्मणान्भक्त्या श्रोत्रियान् वेदपारगान्
saṃvatsarānte godānaṃ vṛṣotsargaṃ viśeṣataḥ bhojayedbrāhmaṇānbhaktyā śrotriyān vedapāragān
Pada penghujung tahun, hendaklah dilakukan go-dāna (sedekah lembu) dan khususnya melaksanakan vṛṣotsarga, iaitu pelepasan lembu jantan secara ritual. Dengan bhakti, hendaklah dijamu para Brāhmaṇa—para śrotriya yang terlatih dalam Veda dan menguasai Veda—sebagai persembahan yang menyenangkan Pati, Śiva.
Suta Goswami (narrating Linga Purana teachings to the sages of Naimisharanya)
It frames end-of-year charity—go-dāna, vṛṣotsarga, and feeding qualified śrotriya Brāhmaṇas—as a Shaiva act that supports dharma and invites Śiva’s anugraha (grace), preparing the devotee for steadier Linga-pūjā.
Implicitly, Śiva is Pati (the Lord) who is pleased by bhakti expressed through dhārmic giving; such acts help loosen pasha (bondage) around the pashu (individual soul) and orient one toward liberation through right conduct.
Ritual charity practices: go-dāna (cow-gift), vṛṣotsarga (bull release/consecration), and devotional feeding of Veda-qualified Brāhmaṇas—supportive disciplines that complement Shaiva sādhanā rather than a specific yogic technique.