आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
प्रसीदति न संदेहो धर्मश्चायं द्विजोत्तमाः किं तु गुह्यतमं वक्ष्ये सर्वत्र परमेश्वरे
prasīdati na saṃdeho dharmaścāyaṃ dvijottamāḥ kiṃ tu guhyatamaṃ vakṣye sarvatra parameśvare
Dieser Dharma bringt gewiss Gnade—daran besteht kein Zweifel, o Beste der Zweifachgeborenen. Doch nun will ich die geheimste Lehre verkünden: An jedem Ort und in jeder Lage ist allein Parameśvara (Śiva) die innewohnende Wirklichkeit (Pati), die Zuflucht jenseits aller Fesseln.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames outer dharma and Linga-puja as grace-bearing, but points to the inner key: recognizing Parameshvara (the Linga’s referent) as present everywhere—turning ritual into continual Shiva-remembrance.
Shiva is presented as Parameshvara—the supreme, all-pervading Pati—implied to be the constant ground of experience in every place and state, beyond the pasha (bondage) that limits the pashu (soul).
A shift from mere external observance to a Pashupata-oriented inner discipline: cultivating sarvatra-Śiva-buddhi (seeing Shiva everywhere) so that puja becomes unbroken yogic contemplation.