Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
अष्टाक्षरस्थितो लोकः स्थाने स्थाने तदक्षरम् भूर्भुवः स्वर्महश्चैव पादाश्चत्वार एव च
aṣṭākṣarasthito lokaḥ sthāne sthāne tadakṣaram bhūrbhuvaḥ svarmahaścaiva pādāścatvāra eva ca
العوالمُ قائمةٌ في المانترا ذاتِ الثماني مقاطع؛ وفي كلِّ مقامٍ يحضرُ ذلك الحرفُ غيرُ الفاني. بُهوḥ، بُهوڤهḥ، سْوَهḥ، ومَهَهḥ—فهذه حقًّا أقدامُه الأربعة (pāda).
Suta Goswami (narrating the Purva-Bhaga teaching to the sages of Naimisharanya)
It frames Linga-puja as worship of Shiva as the Akṣara (imperishable mantra-principle), teaching that the mantra is not merely recited but is the subtle support of all planes of existence—making japa and puja a direct alignment with Pati, the Lord.
Shiva-tattva is indicated as the ever-present Akṣara that permeates every sthāna (realm). In Shaiva Siddhanta terms, Pati remains transcendent yet immanent, pervading the worlds while not being limited by them.
Aṣṭākṣara-japa with cosmological nyāsa/bhāvanā is implied: the sādhaka contemplates the mantra’s four pādas as pervading Bhūḥ–Bhuvaḥ–Svaḥ–Mahaḥ, using mantra-awareness to loosen pāśa (bondage) over the paśu (individual soul) through Pashupata-oriented discipline.