Sanatkumāra said: The devotee shall worship the leading bull by means of the Vṛṣa Gāyatrī and bow down to it with great concentration—“We know the bull with the sharp-edged horns. We meditate on one with the virtue constituting the feet. Hence, may the bull urge and guide us”. For increasing virtue, the devotee shall worship the bull with this mantra. According to the extent of one’s affluence one shall perform Homa by means of ghee, cooked rice and other things. The bull shall be worshipped and given to the brahmins, or to Śiva. Dakṣiṇā should be in accordance with one’s capacity. He who devoutly perforins the excellent charitable gift of bull shall become a follower of Śiva and rejoice along with him.