तैर्याचितास्तेऽत्र सुरासुराश्च ददुश्च ता गाः शिवतोषणाय । तैः स्वीकृतास्ता ऋषिभिः सुमंगलैर्महात्मभिः पुण्यतमैः सुरभ्यः
tairyācitāste'tra surāsurāśca daduśca tā gāḥ śivatoṣaṇāya | taiḥ svīkṛtāstā ṛṣibhiḥ sumaṃgalairmahātmabhiḥ puṇyatamaiḥ surabhyaḥ
Apabila dimohon oleh mereka di situ, para deva dan asura pun mengurniakan lembu-lembu itu demi menyenangkan Śiva. Lembu-lembu Surabhī itu diterima oleh para resi—yang amat membawa berkat, berhati agung, dan paling luhur kebajikannya.
Lomaharṣaṇa (Sūta) (deduced; Māheśvara Khaṇḍa narration to sages)
Tirtha: Kedāra
Type: kshetra
Listener: Assembly of sages / tīrtha-seekers
Scene: Devas and asuras, approached by sages, present Surabhī-cows as an offering meant to please Śiva; sages accept them with auspicious gestures, with Kedāra’s sacred atmosphere in the background.
Offerings and gifts become spiritually potent when directed toward Śiva’s pleasure and handled by righteous sages.
Kedāra Khaṇḍa’s Śaiva sacred geography frames the act as part of the Kedāra mahatmya ethos.
Go-dāna is performed with the explicit intention of śiva-toṣaṇa (pleasing Śiva), mediated through ṛṣis.