In the temple of Eshwara or Shiva,you find Nandi,the bull in front of the deity.The truth is that just as Lingam is the symbol of God ( Eshwara ) , Nandi ( bull ) is the symbol of Jeeva ( Individual soul ).Therefore,just like the Nandi,man should turn away from Prakriti ( creation ) and direct all his attention towards Eshwara only
Devotees taking darshan of Shiva look straight over the head of bull ; for the bull itself is taking darshan of Shiva with concentrated devotion.Just as the devotees of Shiva keep company with His vehicle,the Bull,to earn His grace,you too must choose friend,who by their company would help in raising your aptitude.
( SSS.Vol.XIV p.59 )
( SSS.Vol.XXV p.169 )
- Sai baba discourses.
tanno nandiH (f) prachodayaat.