Sanatkumāra said: He shall worship the cow and the calf by repeating the Gāyatrī mantra. He shall perform the Homa duly in accordance with the injunctions relating to the single fire. Using sacrificial twigs or ghee in accordance with the injunctions he shall perform the remaining rites too as before. After bathing the Liṅga with ghee, etc. the worship of Śiva shall be performed. After touching the splendid cow with Gāyatrī mantra it shall be dedicated to Śiva. O highly intelligent one, thirty gold coins shall be given away in gift.