योगान्तरायाः, औपसर्गिकसिद्धयः, परवैराग्येन शैवप्रसादः
भस्मीभूतविनिर्माणं यथापूर्वं सकामतः द्वाभ्यां रूपविनिष्पत्तिर् विना तैस्त्रिभिर् आत्मनः
bhasmībhūtavinirmāṇaṃ yathāpūrvaṃ sakāmataḥ dvābhyāṃ rūpaviniṣpattir vinā taistribhir ātmanaḥ
By His own will, He brings forth again—just as before—the manifestation from what has been reduced to ash; yet the soul’s form is not accomplished by merely two factors, for it is impossible without those three intrinsic principles of the Self.
Suta Goswami (narrating Purana teachings to the sages of Naimisharanya)
It frames Shiva (Pati) as the conscious power who restores manifestation after dissolution; Linga worship centers on that unconditioned Lord who remains when all forms become ‘bhasma’ and who can project forms again by will.
Shiva-tattva is implied as sovereign icchā (free will) and as the ground that persists through pralaya; creation is not automatic matter-play alone but depends on the Lord’s governing presence beyond the changing forms.
The verse supports the Pashupata insight that the Pashu’s ‘form’ and experience cannot be perfected by limited means alone; liberation-oriented practice must align the soul with the higher triad of principles—culminating in surrender to Pati through Linga-puja, mantra, and inner detachment.