अर्धेनांशेन सर्वात्मा ससर्जासौ शिवामुमाम् सा चासृजत्तदा लक्ष्मीं दुर्गां श्रेष्ठां सरस्वतीम्
ardhenāṃśena sarvātmā sasarjāsau śivāmumām sā cāsṛjattadā lakṣmīṃ durgāṃ śreṣṭhāṃ sarasvatīm
وبنصفٍ من جوهره، أوجد الكلّ-الذاتُ شيفا—أوما؛ وهي بدورها أظهرت حينئذٍ لكشمي، ودورغا، وساراسفتي الأسمى.
Suta Goswami
It grounds Linga-upāsanā in the Shaiva principle that Pati (Śiva) is sarvātmā and manifests Śakti from His own being; worship of the Linga therefore includes reverence for Śiva-Śakti as the source of all divine powers.
Śiva is presented as sarvātmā—the all-pervading inner Self—whose creative act is not external fabrication but emanation of Śakti from His own essence, indicating transcendence with immanent power.
The verse primarily teaches tattva-darśana for Pāśupata-oriented practice: meditate on Pati as the All-Self and on Śakti as His inseparable power, integrating devotion (pūjā) with inner contemplation rather than prescribing a specific rite.