तत्कर्म भूयशः कृत्वा विनिवृत्य च भूयशः । तत्त्वस्य सह तत्त्वेन योगं चापि समेत्य वै
tatkarma bhūyaśaḥ kṛtvā vinivṛtya ca bhūyaśaḥ | tattvasya saha tattvena yogaṃ cāpi sametya vai
সেই সাধনা-কর্ম বারংবার করে এবং বারংবার বাহ্য প্রবৃত্তি থেকে নিবৃত্ত হয়ে সাধক সত্যই যোগ লাভ করে—তত্ত্বকে তত্ত্বের সঙ্গে যুক্ত করে—এবং শিব-পতি অভিমুখে তত্ত্বসমূহের সত্যকে একীভূত করে অতিক্রম করে।
Suta Goswami
Tattva Level: pashu
Shiva Form: Dakṣiṇāmūrti
Role: teaching
It teaches that liberation-oriented yoga matures through repeated practice and repeated withdrawal from outward-going tendencies, culminating in a higher integration of the tattvas and movement toward Śiva (Pati) beyond bondage.
The verse supports Saguna upāsanā as disciplined practice that purifies the seeker; through steady worship and inner withdrawal, the mind becomes fit to realize Śiva’s transcendent reality beyond the tattvas, which the Liṅga signifies.
It implies abhyāsa (repeated sādhana) with pratyāhāra-like withdrawal—regular japa of Śiva-mantra (such as the Pañcākṣarī) and meditative turning inward to integrate and transcend the tattvas.