Shivamurti–Pratishtha Phala: Shivalaya-Nirmana, Kshetra-Mahatmya, Tirtha-Snana, and Mandala-Vidhi
तथापि भक्ताः परमेश्वरस्य कृत्वेष्टलोष्टैरपि रुद्रलोकम् प्रयान्ति दिव्यं हि विमानवर्यं सुरेन्द्रपद्मोद्भववन्दितस्य
tathāpi bhaktāḥ parameśvarasya kṛtveṣṭaloṣṭairapi rudralokam prayānti divyaṃ hi vimānavaryaṃ surendrapadmodbhavavanditasya
Even so, the devotees of the Supreme Lord (Parameśvara)—though offering only what is dear to them, even mere clods of earth—attain Rudra’s world. Indeed, they go to that radiant realm, the most excellent divine celestial mansion of the One whom Indra and the Lotus-born (Brahmā) worship.
Suta Goswami (narrating to the sages at Naimisharanya)
It asserts that the decisive factor in Linga-pūjā is bhakti (devotional intent), not the richness of materials—so even a simple offering like a clod of earth, when offered to Pati (Shiva), can grant the fruit of reaching Rudraloka.
Shiva is presented as Parameśvara and Pati—universally worshipped even by Indra and Brahmā—whose grace transcends external limitations and uplifts the pashu (individual soul) beyond pāśa (bondage) through sincere devotion.
The verse highlights bhakti-centered pūjā (including humble offerings in Linga worship) and implies the Pāśupata principle that inner surrender and one-pointed devotion are superior to elaborate external ritual when seeking Shiva’s loka and grace.