Matsyapurana 95.27

95.27

kṛtvā nīlavṛṣotsargaṃ śrutyuktavidhinā naraḥ
umāmaheśvaraṃ haimaṃ vṛṣabhaṃ ca gavā saha //

Afterwards, the devotee should let loose a black bull, in conjunction with the Vedic rites. A golden image of Śiva and Pârvatî should be made and given away to a Brâhmaṇa, along with a bull and a cow. A bedstead, with the following things, should also be given away: Eight white pearls, sheets, pillows, and a vase, full of water.—26-27.