व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
देवैर्भुक्तं तु पूर्वाह्णे मध्याह्ने ऋषिभिस् तथा अपराह्णे च पितृभिः संध्यायां गुह्यकादिभिः
devairbhuktaṃ tu pūrvāhṇe madhyāhne ṛṣibhis tathā aparāhṇe ca pitṛbhiḥ saṃdhyāyāṃ guhyakādibhiḥ
In the forenoon the Devas partake; at midday the Ṛṣis likewise; in the afternoon the Pitṛs; and at twilight the Guhyakas and other subtle beings. Thus the day’s offerings are apportioned through the cosmic order upheld by Pati (Śiva), binding the paśu to dharma and loosening the pāśas through right ritual.
Suta Goswami
It maps the day’s naivedya and related rites to specific cosmic recipients, teaching that Linga-pūjā is not merely personal devotion but a dharmic participation in Śiva’s ordered universe—supporting devas, ṛṣis, pitṛs, and subtle hosts through correctly timed offerings.
Though not naming Him directly, the verse presupposes a single governing ṛta behind multiple classes of beings; in Shaiva Siddhānta this order is upheld by Pati (Śiva), who regulates bhoga and karmic reciprocity, enabling the pashu to progress toward release from pāśa.
It highlights time-disciplined worship—sandhyā observance, naivedya, and pitṛ-related rites (tarpana/śrāddha orientation)—a practical foundation that supports inner Pāśupata discipline by aligning daily conduct with sacred time.