Shiva Purana — Vidyesvara Samhita, Shloka 47
Praṇava-Māhātmya and the Twofold Mantra (Sūkṣma–Sthūla) in Śaiva Sādhanā
कापिलेन घृतेनैव जुहुयात्स्वयमेव हि । कारयेच्छिवभक्तैर्वाप्यष्टोत्तरशतं बुधः
kāpilena ghṛtenaiva juhuyātsvayameva hi | kārayecchivabhaktairvāpyaṣṭottaraśataṃ budhaḥ
确然，应当亲自以卡毗罗（kapila，黄褐色）母牛所制之酥油（ghee）独自行火供。或者，智者亦可令湿婆奉爱者代为奉献一百零八次供献。
Suta Goswami
Tattva Level: pashu
Shiva Form: Paśupatinātha
FAQs
It teaches that sincere, disciplined offering (homa) to Shiva—done personally with purity, or arranged through Shiva-bhaktas—becomes a concrete act of devotion that supports inner purification and steadiness in worship.
The verse belongs to practical worship instructions where Shiva is approached as Saguna—the accessible Lord who receives offerings through prescribed rites like homa, which traditionally accompany Linga-puja and mantra-japa.
It suggests a Shiva-homa using kapila-cow ghee, with a count of 108 oblations—typically done with mantra (often aligned with Panchakshara, Om Namaḥ Śivāya) and a focused devotional intention.