Adhyaya 50 — देवपुर्यः, पुराणि, आयतनानि च; श्रीकण्ठाधिपत्य-प्रतिपादनम्
ब्रह्मेन्द्रविष्णुरुद्राणां गुहस्य च महात्मनः कुबेरस्य च सोमस्य तथान्येषां महात्मनाम्
brahmendraviṣṇurudrāṇāṃ guhasya ca mahātmanaḥ kuberasya ca somasya tathānyeṣāṃ mahātmanām
ব্রহ্মা, ইন্দ্র, বিষ্ণু ও রুদ্রগণের; মহাত্মা গুহ (স্কন্দ)-এর; কুবের ও সোমের; এবং অন্যান্য মহাত্মাদেরও—স্তোত্র ও আহ্বান নিবেদিত হল, এই স্বীকৃতিতে যে সকল দেবপদের ঊর্ধ্বে পতি-শিবই পরম।
Suta Goswami (narrating to the sages of Naimisharanya; contextual)
By naming Brahmā, Indra, Viṣṇu, the Rudras, Skanda, Kubera, Soma, and other great beings, the verse frames Linga-upāsanā as worship that transcends all limited divine jurisdictions and culminates in devotion to Pati—Śiva, the ultimate Lord.
Even while listing the highest devas, the implied theology is Shaiva: all powers and offices are secondary, while Śiva-tattva is the sovereign Pati who stands above and within them as the inner ruler, the source of their capacities.
The immediate practice suggested is deva-stuti as an anga of Śiva-pūjā—invocation and praise that reorients the pashu (individual soul) away from pasha (dependence on limited powers) toward exclusive refuge in Pati through Linga-upāsanā.