वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
गान्धारश् च सुरापश् च तापकर्मरतो हितः महाभूतो भूतवृतो ह्य् अप्सरोगणसेवितः
gāndhāraś ca surāpaś ca tāpakarmarato hitaḥ mahābhūto bhūtavṛto hy apsarogaṇasevitaḥ
هو غاندھارا؛ وهو أيضاً شاربُ السُّرا—فبرحمته يقبل حتى ما يُقدَّم في الجهل. هو مواظبٌ على التنسّك والرياضات، دائمُ الإحسان. وهو مهابهوتا—حقيقةُ العنصرِ العظيم، تحيط به جموعُ الكائنات، وتخدمه جماعاتُ الأبساراس.
Suta Goswami (narrating Shiva’s epithets to the sages of Naimisharanya)
It frames Shiva as the all-accepting Pati who receives offerings even when the pashu (bound soul) is imperfect, emphasizing that Linga-puja is purified by Shiva’s grace and sustained by tapas and welfare (hita).
Shiva is portrayed as Mahābhūta—the transcendent ground of the elements—yet immanent as the Lord of gaṇas and beings, showing His sovereignty over both subtle spirits (bhūtas) and celestial attendants (apsarās).
Tapas (austerity/discipline) is highlighted: in Pāśupata orientation it signifies sustained inner purification that loosens pāśa (bondage) so the pashu may turn toward the Pati through steady worship.