अध्याय १६ — शङ्कर-उमा-वरदानम् तथा तण्डि-स्तुतिः (Śaṅkara–Umā Boon-Granting and Taṇḍi’s Hymn)
अध्यात्मगतिरिष्टानां ध्यायिनामात्मवेदिनाम् | अपुनर्भवकामानां या गति: सोडयमी श्वरः,ध्यान करनेवाले प्रियभक्तोंकी जो अध्यात्मगति हैं तथा पुनर्जन्मकी इच्छा न रखनेवाले आत्मज्ञानी पुरुषोंकी जो गति बतायी गयी है, वह ये ईश्वर ही हैं
adhyātma-gatir iṣṭānāṁ dhyāyinām ātma-vedinām | apunarbhava-kāmānāṁ yā gatiḥ so 'yam īśvaraḥ ||
Vāyudeva said: The spiritual destination taught for beloved devotees who meditate, and for self-knowing sages who seek freedom from rebirth—this very Lord is that goal. In other words, the highest end of disciplined contemplation and the ethical longing for liberation is not merely a place or state, but direct attainment of the Supreme.
वायुदेव उवाच
The verse identifies the ultimate spiritual goal of both devoted meditators and self-knowing seekers of liberation as the Lord Himself—implying that the highest end of practice is direct realization/attainment of Īśvara, beyond rebirth.
In Anuśāsana Parva, Vāyudeva is speaking and clarifying doctrine: he equates the ‘spiritual destination’ described for advanced devotees and liberated aspirants with the very presence and reality of the Supreme Lord.