देवैर्विष्णोः शरणागमनम्—शिवलिङ्गस्थापनं, शिवसहस्रनामस्तवः, सुदर्शनचक्रप्रदानं च
अकंपितो गुणग्राही नैकात्मा नैककर्मकृत् सुप्रीतः सुमुखः सूक्ष्मः सुकरो दक्षिणो ऽनलः
akaṃpito guṇagrāhī naikātmā naikakarmakṛt suprītaḥ sumukhaḥ sūkṣmaḥ sukaro dakṣiṇo 'nalaḥ
He is unwavering and unshaken, the discerning receiver of all virtues. He is not confined to a single form, nor limited to a single mode of action. Ever-pleased and benevolent-faced, He is subtle beyond grasp yet easily attained by the devoted; gracious and auspicious; and as the inner Fire, He consumes impurity and bondage.
Suta Goswami (narrating to the sages at Naimisharanya)
It presents Shiva as both subtle (sūkṣma) and easily attainable (sukara), supporting Linga worship as a means to approach the formless Pati through a sanctified symbol while receiving His grace (suprīta, dakṣiṇa).
Shiva is portrayed as unwavering consciousness (akampita), capable of manifesting in many forms (naikātmā) and performing diverse cosmic functions (naikakarmakṛt), while remaining subtle and inwardly present as the purifier (anala).
The verse implies Pashupata-oriented inner purification: meditating on Shiva as the inner fire (anala) that burns impurities and pasha, alongside devotion that makes Him ‘easy to attain’ (sukara) through japa, dhyāna, and Linga-pūjā.