व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
दत्त्वा गोमिथुनं चैव कापिलं पूर्ववद् द्विजाः सूर्यसायुज्यमाप्नोति नात्र कार्या विचारणा
dattvā gomithunaṃ caiva kāpilaṃ pūrvavad dvijāḥ sūryasāyujyamāpnoti nātra kāryā vicāraṇā
โอทวิชะทั้งหลาย เมื่อถวายทานโคเป็นคู่ โดยเฉพาะโคสีคาปิละ (สีน้ำตาลแดง) ตามพิธีก่อนหน้า ย่อมบรรลุสายุชยะ—ความเป็นหนึ่งกับพระสุริยะ; ข้อนี้ไม่ต้องถกเถียงอีก.
Suta Goswami (narrating the phala of dana within the Linga Purana discourse)
It situates dana (charitable gifting) as a supportive dharmic limb that purifies the pashu (individual soul) and strengthens eligibility for Shiva-oriented sadhana; here, the stated fruit is solar sāyujya, showing how prescribed gifts yield specific loka/union results.
Indirectly: by mapping precise karmic acts to definite fruits, it reflects the ordered governance of pasha (bondage through karma) under Pati’s cosmic law; Shiva-tattva remains the transcendent liberator beyond all limited unions, while this verse speaks of an exalted but still karmically-conditioned attainment.
Go-dāna of a kāpila cow-pair performed ‘pūrvavat’ (as per earlier vidhi) is highlighted; it is a ritual charity practice rather than Pāśupata Yoga proper, yielding the declared merit of sūrya-sāyujya.