सूर्यरथनिर्णयः (चन्द्रस्य पक्षवृद्धिक्षयविधानम्)
रथेनानेन देवैश् च पितृभिश्चैव गच्छति सोमो ह्यम्बुमयैर् गोभिः शुक्लैः शुक्लगभस्तिमान्
rathenānena devaiś ca pitṛbhiścaiva gacchati somo hyambumayair gobhiḥ śuklaiḥ śuklagabhastimān
In this very chariot Soma proceeds, accompanied by the Devas and the Pitṛs. Indeed, Soma—formed of the essence of waters—moves with white steeds, radiant with white beams of light.
Suta Goswami (narrating the Purana to the sages; internal context inferred)
It situates Soma (the lunar principle vital to yajña and sacred time) within the divinely governed cosmos—an order ultimately upheld by Pati (Śiva), to whom rites and their fruits are finally offered.
While Śiva is not named, the verse reflects Shiva-tattva indirectly: the Devas and Pitṛs move within a regulated cosmic rhythm; in Shaiva Siddhanta this governance belongs to Pati, the supreme Lord who empowers luminaries like Soma to function.
The verse supports the ritual worldview of yajña and Pitṛ-tarpaṇa, where Soma’s lunar agency (nectar, timing, and oblations) is essential; it complements Shaiva practice by framing ritual time as part of Śiva’s cosmic administration.