दशशैवव्रतप्रश्नः — Inquiry into the Ten Principal Śaiva Vratas
शतमष्टोत्तरं मन्त्रं पठित्वा जलधारया । पूजयेच्च शिवं तत्र निर्गुणं गुणरूपिणम्
śatamaṣṭottaraṃ mantraṃ paṭhitvā jaladhārayā | pūjayecca śivaṃ tatra nirguṇaṃ guṇarūpiṇam
Having recited the mantra one hundred and eight times, one should worship Śiva there by pouring a continuous stream of water—Śiva who is beyond qualities (nirguṇa) and yet, for devotees, assumes forms with qualities (saguṇa).
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
It teaches that mantra-japa (108 recitations) joined with abhiṣeka (steady water-offering) becomes complete worship, revealing Śiva as both transcendent (nirguṇa) and compassionately accessible through worshipful form (saguṇa).
The instruction of a continuous water-stream indicates liṅga-abhiṣeka; the verse affirms that the same Śiva who is beyond all qualities accepts devotion through a qualified, worshipable manifestation—especially in Jyotirliṅga contexts of the Koṭirudrasaṃhitā.
Perform 108 repetitions of a Śiva-mantra and then offer jaladhārā (continuous water abhiṣeka) while maintaining bhakti and contemplation of Śiva as both nirguṇa and saguṇa.