व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
दत्त्वा गोमिथुनं चैव पाण्डुरं विधिपूर्वकम् सोमलोकमनुप्राप्य सोमेन सह मोदते
dattvā gomithunaṃ caiva pāṇḍuraṃ vidhipūrvakam somalokamanuprāpya somena saha modate
Dengan mendermakan menurut tatacara sepasang lembu berwarna putih pucat (pāṇḍura), seseorang mencapai Soma-loka, alam Soma, lalu bersukacita bersama Soma. Sedekah ini menyucikan paśu (jiwa terikat) dengan melonggarkan pāśa (belenggu) melalui pahala dharma di bawah naungan Tuhan (Pati).
Suta Goswami
It frames charity (especially go-dana performed by vidhi) as an auxiliary dharmic act that purifies the worshipper and supports eligibility for Shiva-oriented sadhana by reducing bondage through merit.
While Shiva is not named directly, the verse reflects a Shaiva worldview: karmic actions yield finite heavenly results (Soma-loka), whereas the Pati (Shiva) is the ultimate liberator beyond such realms—implying that dana is supportive but not the final means of moksha.
It highlights vidhipūrvaka go-dana (ritually prescribed donation of a cow-pair). As a Shaiva discipline, it functions as dharma-sadhana that steadies the mind and prepares the paśu for higher practices like Shiva-puja and Pashupata-oriented restraint.