The idea seems to be this: as Siva was delighted with Nandi, he will graciously receive into his presence those on whose behalf these bullocks are given.
As Siva himself lived the life of an ascetic, and practised severe penance, a similar life is supposed to be pleasing to him; hence many of the Saivites, or worshippers of Siva, practise great austerities, and resort to cruel rites as a means of gaining his favour. Wandering through the country are tens of thousands of Sanyasis, or pilgrims, who subsist upon charity, and expose themselves to cold and heat and many discomforts, in the belief that their life is pleasing to this deity. Some of them inflict upon themselves great physical pain by retaining their arms or legs in one posture for years, until it has become impossible to move them; others allow the thumb nail to grow through their finger; others gaze into the sun until they become blind; others again impose upon themselves a vow of silence, until at length they cannot speak. At certain festivals held in his honour, the lower orders of the people used to swing from bamboos, having iron hooks forced into their bodies, whilst others threw themselves from a height upon sharp knives; at the present time, though these cruel practices are prohibited by the Government, in out-of-the-way places they are still carried on. To assist them to bear the pain, an intoxicating drug made from hemp is freely indulged in; the authority for this practice being the life of the god, as described in the Puranas. As Krishna is believed to be pleased with songs and dances, not always of a highly moral character, Siva is believed to delight in the cruel practices of his ignorant and intoxicated worshippers.
The following extract from the Bhagavata, descriptive of Siva's appearance and conduct, countenances much
that now forms part of his worship. Understanding that one of his worshippers was in distress, Siva
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SIVA SLAYING AN ASURA.
[paragraph continues] "assumed half the body of Parvati, fastened up his matted hair, rubbed his body over with ashes, ate a large quantity of hemp, swallow-wort and thorn-apple;
and wearing a Brahmanical thread composed of white snakes, clad in an elephant's hide, with a necklace of beads, and a garland of skulls, riding upon Nandi, accompanied by ghosts, goblins, spectres, witches, imps, sprites and evil spirits, Bholonath came forth. On his forehead was the moon; he placed the Ganges on his head, [**] and his eyes were very red. His most destructive weapon was a trident: with this he slew the foe who was obnoxious to his follower."