अध्याय ९६: शरभ-प्रादुर्भावः, नृसिंह-दर्पशमनम्, विष्णोः शिवस्तुतिः, फलश्रुति
विश्वाधिकः स्वतन्त्रश् च कर्ता हर्ताखिलेश्वरः इदं तु मत्परं तेजः कः पुनः श्रोतुमिच्छति
viśvādhikaḥ svatantraś ca kartā hartākhileśvaraḥ idaṃ tu matparaṃ tejaḥ kaḥ punaḥ śrotumicchati
He is beyond the entire universe, absolutely independent, the doer and the withdrawer, the Lord of all. This, indeed, is the supreme splendor wholly oriented to Me (Śiva as Pati). Who, then, wishes to hear further?
Suta Goswami (narrating Shiva-tattva within the Purana’s discourse)
It establishes Shiva as Akhileśvara—the transcendent, independent Pati—so Linga worship is directed to the supreme Lord who creates and withdraws all, not merely to a worldly deity.
Shiva is portrayed as viśvādhika (beyond the cosmos) and svatantra (absolutely free), the ultimate agent of manifestation and reabsorption—hallmarks of Pati-tattva in Shaiva Siddhanta.
The verse primarily highlights tattva-jñāna (right understanding) foundational to Pāśupata orientation: turning the pashu’s attention to the matpara (Shiva-centered) tejas through devotion and contemplation during Linga-puja.