द्रवाणां कठिनानां च प्रस्थेन पलमानतः । स्वर्गप्राप्तिर्धनुर्मासे ह्युषःकाले च पूजनम् ६१ ।
By donating difficult-to-give substances in measured quantities (such as with a prāstha), one attains heaven. This is especially true when worshipping during the month of Dhanur and at the early morning hours.
The worship of Shiva and all other deities, in a prescribed sequence, leads to the fulfillment of all desires. Offering shāli rice, havis (sacrificial offerings), and naivedya (food offerings) is considered an auspicious and proper act.
The offering of various kinds of cooked rice is specially recommended in the month of Dhanus. The person who gives cooked food in the month of Mārgaśīrṣa shall attain all desired benefits.
पापक्षयं चेष्टसिद्धिं चारोग्यं धर्ममेव च । सम्यग्वेदपरिज्ञानं सदनुष्ठानमेव च ६४ ।
By performing these acts, one attains the destruction of sins, accomplishment of desires, health, righteousness, proper understanding of the Vedas, and adherence to righteous conduct.
इहामुत्र महाभोगानंते योगं च शाश्वतम् । वेदांतज्ञानसिद्धिं च मार्गशीर्षान्नदो लभेत् ६५ ।
By performing the prescribed rituals and worship, one attains great pleasures both in this world and the next, as well as eternal union (yoga). One also achieves the knowledge of the Veda-anta and perfection in spiritual wisdom. These can be obtained through the observance of Maghaśīrṣa fasting or ritual.