भूतेश्वरो यः संप्रोक्तो भक्तसर्वार्थदः सदा । नारीश्वर इति ख्यातः कौशिक्याः स समीपगः
bhūteśvaro yaḥ saṃprokto bhaktasarvārthadaḥ sadā | nārīśvara iti khyātaḥ kauśikyāḥ sa samīpagaḥ
That Lord who is called Bhūteśvara—ever the giver of every desired good to His devotees—is also renowned as Nārīśvara; He abides near Kauśikī, the Goddess.
Suta Goswami
Tattva Level: pati
Shiva Form: Umāpati
Sthala Purana: The verse identifies a kṣetra-liṅga: Bhūteśvara, famed as Nārīśvara, situated near Kauśikī (a Devi epithet). The emphasis is on Śiva’s boon-bestowing proximity to Śakti’s presence—kṣetra as a shared Śiva-Śakti field.
Significance: Promises bhakta-sarvārtha-pradānatva (fulfillment of devotees’ aims), a classic anugraha marker; proximity to Kauśikī suggests enhanced śakti-sannidhya for worshippers seeking protection and siddhi.
Type: stotra
Shakti Form: Durgā
Role: protective
Offering: pushpa
It presents Shiva as Bhūteśvara, the compassionate Lord of all beings, whose defining mark is grace: He reliably fulfills the righteous aims of devotees, showing that bhakti draws the Lord’s protective presence and blessings.
By naming Shiva with specific epithets (Bhūteśvara, Nārīśvara) and locating Him near the Goddess, the verse emphasizes Saguna Shiva—worshipped through name, form, and sacred place—an approach central to Jyotirlinga and Linga devotion in the Kotirudrasaṃhitā.
The practical takeaway is devotional worship (bhakti) with Shiva’s names—japa of the Panchakshara ("Om Namaḥ Śivāya") and reverent pilgrimage/archana at Shiva’s sacred abode—seeking boons aligned with dharma and liberation.