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Shloka 18

व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)

तथा गोमिथुनं चैव कपिलं विनिवेदयेत् भवाय देवदेवाय शिवाय परमेष्ठिने

tathā gomithunaṃ caiva kapilaṃ vinivedayet bhavāya devadevāya śivāya parameṣṭhine

Do mesmo modo, deve-se oferecer um par de vacas e também uma vaca kapilā (de cor fulva) como dádiva a Bhava —Deus dos deuses—, a Śiva, o Senhor supremo. Por tal dāna oferecido a Pati (o Senhor), o paśu (alma vinculada) é conduzido rumo à libertação do pāśa (cativeiro).

tathālikewise/also
tathā:
go-mithunama pair of cows (bull and cow)
go-mithunam:
ca evaand indeed
ca eva:
kapilama tawny cow (kapilā)
kapilam:
vinivedayetshould offer/present with devotion
vinivedayet:
bhavāyato Bhava (Śiva as the source of becoming and its transcendence)
bhavāya:
deva-devāyato the God of gods
deva-devāya:
śivāyato Śiva, the auspicious one
śivāya:
parameṣṭhineto the Supreme Lord, enthroned as the highest reality
parameṣṭhine:

Suta Goswami (narrating to the sages of Naimisharanya)