Shiva is called Bhola Shankara, and the Supreme Lord showers blessings on his devotees without thinking about the consequences. The scriptures say that by anointing such a Supreme Lord, our troubles are removed and the eight kinds of wealth’s are attained.
It is very special to pour water on siva linga as a form of devotion.
Therefore, performing or getting abhisheka done on the special auspicious day of Masa Shivaratri will yield good results.
Therefore, it is especially pleasing to the Supreme Lord to anoint with the five precious substances of milk, curd, ghee, honey and sugar, along with the recitation of the Rudra Mantra by expert Vedic scholars.