शास्त्रं च शास्ता सर्वेषाम् अकरोत्कामरूपधृक् सर्वसंमोहनं मायी दृष्टप्रत्ययसंयुतम्
śāstraṃ ca śāstā sarveṣām akarotkāmarūpadhṛk sarvasaṃmohanaṃ māyī dṛṣṭapratyayasaṃyutam
In einer Gestalt nach seinem Willen verfasste der Herr—Lehrer aller—das Śāstra: eine wunderbare, alles verwirrende Offenbarung, durch Māyā gewirkt, und doch versehen mit Belegen, die durch unmittelbare Wahrnehmung und anerkannte Erkenntnismittel bestätigt sind.
Suta Goswami (narrating the Purāṇic account to the sages; internal referent is Shiva as Śāstā)
It presents Shiva as Śāstā—the ultimate authority who establishes śāstra—implying that Linga-pūjā and its vidhi are not mere custom but divinely instituted means for the paśu to approach Pati through regulated practice and right knowledge.
Shiva is shown as both transcendent teacher and Māyin: he can assume any form (kāmarūpadhṛk) and employ Māyā to veil, yet he also grounds revelation in pramāṇa—valid cognition such as perception—so that bondage (pāśa) can be recognized and ultimately transcended.
The verse highlights śāstra-based sādhanā: disciplined observance (vidhi) and pramāṇa-guided inquiry, foundational to Pāśupata-oriented practice where right doctrine and lived verification support purification and liberation.