Indra’s Account: Shilada’s Tapas and Shiva’s Manifestation as Nandi
ब्रह्मा हरिश् च रुद्रश् च शक्रः साक्षाच्छिवांबिका जीवश्चेन्दुर्महातेजा भास्करः पवनो ऽनलः
brahmā hariś ca rudraś ca śakraḥ sākṣācchivāṃbikā jīvaścendurmahātejā bhāskaraḥ pavano 'nalaḥ
Er ist Brahmā, Hari (Viṣṇu) und Rudra; er ist auch Śakra (Indra). Er ist unmittelbar Śiva selbst, zusammen mit Ambikā (Śakti). Er ist das jīva (die Einzelseele), der Mond von großer Strahlkraft, die Sonne, der Wind und das Feuer.
Suta Goswami (narrating the Purva-Bhaga teaching to the sages of Naimisharanya)
It frames the Liṅga’s Lord (Pati) as the indwelling reality of all deities and cosmic powers—so worship of Śiva in the Liṅga is not sectarian but devotion to the one source sustaining sun, moon, fire, wind, and the devatās.
Śiva-tattva is presented as all-pervasive and sovereign: the same reality appears as Brahmā, Viṣṇu, Rudra, Indra, and also as the luminaries and elements, while remaining directly united with Ambikā (Śakti), indicating inseparable consciousness-power (cit-śakti).
The verse supports Pāśupata-style contemplation (bhāvanā) during pūjā: meditate that the jīva (paśu) and all cosmic functions are dependent on Pati (Śiva), strengthening non-dual focus in Liṅga-upāsanā rather than a specific external rite.