अध्याय 66: इक्ष्वाकुवंश-ऐलवंशप्रवाहः (त्रिशङ्कु-राम-ययात्यादि-प्रकरणम्)
येन भागीरथी गङ्गा तपः कृत्वावतारिता भगीरथसुतश्चापि श्रुतो नाम बभूव ह
yena bhāgīrathī gaṅgā tapaḥ kṛtvāvatāritā bhagīrathasutaścāpi śruto nāma babhūva ha
By his austere tapas the Bhāgīrathī Gaṅgā was brought down into the world; and Bhagiratha’s son, too, became renowned by the name Śruta.
Suta Goswami (narrating to the sages of Naimisharanya)
It links tapas (disciplined austerity) with sacred descent and purification: the devotee’s inner heat and restraint prepare the field for Shiva’s grace, just as Gaṅgā’s descent sanctifies the world—supporting the purificatory intent behind linga-pūjā and abhiṣeka.
Though Shiva is not named directly, the verse implies the Shaiva principle that divine transformation occurs through tapas culminating in anugraha (grace): Pati responds to the striving of the pashu by loosening pāśa (bondage) and allowing a ‘descent’ of purity and power into embodied life.
Tapas—sustained austerity and disciplined practice (a Pāśupata-aligned emphasis on purification and self-restraint)—is highlighted as the means by which great sacred results manifest in the world.