Adhyaya 40: Kali-yuga Lakshana, Yuga-sandhyamsha, and the Re-emergence of Dharma
तुल्याभिमानिनः सर्वे नामरूपैर्भवन्त्युत देवा ह्यष्टविधा ये च ये च मन्वन्तरेश्वराः
tulyābhimāninaḥ sarve nāmarūpairbhavantyuta devā hyaṣṭavidhā ye ca ye ca manvantareśvarāḥ
All of them are equal in abhimāna (self-sense), and yet they become distinguished by name and form. These are the gods of eightfold classification, as well as those who preside over the Manvantaras.
Suta Goswami (narrating the cosmological taxonomy within the Purva-Bhaga discourse)
It frames the devatās—including Manvantara rulers—as differentiated primarily by nāma-rūpa, implying that worship centered on the Linga (Pati, Shiva) targets the transcendent source beyond such cosmic classifications.
By emphasizing that gods are defined through name-form and abhimāna, the verse implicitly contrasts them with Shiva-tattva as Pati—beyond limiting upādhis—who is approached through the Linga as the sign of the formless Absolute.
The takeaway aligns with Pāśupata discipline: loosening abhimāna and attachment to nāma-rūpa through Shiva-dhyāna and Linga-upāsanā, aiming for the Pashu’s release from Pāśa under Pati’s grace.