Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
तदा सस्मार वै यज्ञं यज्ञमूर्तिर्जनार्दनः यज्वा यज्ञभुगीशानो यज्वनां फलदः प्रभुः
tadā sasmāra vai yajñaṃ yajñamūrtirjanārdanaḥ yajvā yajñabhugīśāno yajvanāṃ phaladaḥ prabhuḥ
Then Janārdana, whose very form is the sacrifice, recollected the Yajña. As the Lord—himself the sacrificer, the enjoyer of the offering, and the sovereign—he bestows the fruits of rites upon the performers; yet in the Śaiva understanding all ritual fruit ultimately rests on Pati, Śiva, the inner ruler of Yajña.
Suta Goswami (narrating the Purana to the sages; internal reference to Janardana/Vishnu)
It frames sacrifice as a manifestation of the Lord and teaches that the fruit of any rite is granted by the supreme Īśa; thus, Linga-pūjā is understood as worship of the inner master of all yajñas, not merely an external ritual.
By using titles like Īśāna and “giver of fruits,” it points to Pati-tattva: the sovereign consciousness that governs karma and dispenses results. Even when Janārdana is named, the Shaiva reading emphasizes the one Lord who is the inner ruler of Yajña and the ultimate source of phala.
Vedic yajña is highlighted, with the key takeaway that ritual efficacy depends on the Lord as phala-dātā; in Pāśupata-oriented practice, one moves from seeking ritual fruits to seeking liberation (mokṣa) from pāśa (bondage) through devotion to Pati.