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
В конце года следует совершить го-дану (дарение коров) и, в особенности, вришотсаргу — обрядовое отпускание быка. И с бхакти надлежит накормить брахманов — шротриев, воспитанных в ведической традиции и сведущих в Ведах, — как подношение, угодное Пати, Шиве.
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.