व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
गोष्ठशायी मुनिश्रेष्ठाः क्षितौ निशि भवं स्मरेत् पौर्णमास्यां शिवं स्नाप्य दद्याद्गोमिथुनं सितम्
goṣṭhaśāyī muniśreṣṭhāḥ kṣitau niśi bhavaṃ smaret paurṇamāsyāṃ śivaṃ snāpya dadyādgomithunaṃ sitam
O pinakamainam sa mga pantas, ang taong nahihiga sa kulungan ng baka at natutulog sa hubad na lupa ay dapat, sa gabi, magnilay kay Bhava (Śiva). Sa araw ng kabilugan ng buwan, matapos paliguan si Śiva sa pagsamba, magbigay bilang dāna ng isang puting pares na baka at toro.
Suta Goswami (narrating to the sages of Naimisharanya)
It links Śiva-abhiṣeka on the full-moon (paurṇamāsī) with disciplined austerity and go-dāna, presenting worship plus charity as a complete Shaiva sādhana that purifies the devotee and supports dharma.
Śiva is invoked as Bhava—the transforming Lord (Pati) who is to be remembered inwardly at night (smaraṇa) and honored outwardly through ritual bathing, indicating both immanent accessibility and transcendent lordship.
A vrata-like discipline is taught: sleeping in a cowshed and on the ground (austerity), nocturnal remembrance of Bhava (dhyāna/smaraṇa), and paurṇamāsī Śiva-snāpana followed by go-dāna (cow-and-bull donation).