Śiva–Hari–Rudra–Vidhīnāṃ Tattva-nirṇayaḥ
Identity of Śiva, Viṣṇu, Rudra, and Brahmā; Nirguṇa–Saguṇa Reconciliation
तथा च ब्राह्मणा रुद्रं तथा कालीं प्रचक्षते । सर्वं ताभ्यान्ततः प्राप्तमिच्छया सत्यलीलया
tathā ca brāhmaṇā rudraṃ tathā kālīṃ pracakṣate | sarvaṃ tābhyāntataḥ prāptamicchayā satyalīlayā
Thus the Brāhmaṇas proclaim Rudra, and likewise Kāli. In truth, everything is ultimately attained from those Two—through their sovereign will, in their real and purposeful divine play (līlā).
Suta Goswami
Tattva Level: pati
Shiva Form: Rudra
Significance: The verse frames all attainments as arising from Rudra-Śakti; pilgrimage and worship are meaningful as channels of their icchā-śakti (sovereign will) granting siddhi and mokṣa.
Type: stotra
Shakti Form: Kālī
Role: liberating
Cosmic Event: All outcomes attributed to icchā-śakti and satya-līlā of Rudra-Śakti
It affirms that all attainments—worldly and spiritual—ultimately arise from Rudra (Pati) together with Kāli/Śakti, whose divine will governs creation and liberation in a truthful, purposeful līlā.
Rudra here is Saguna Shiva, approachable through devotion and ritual; the verse implies that worship of Shiva (often through the Liṅga) is fulfilled when understood with Śakti as inseparable, since all grace and results flow from the divine pair.
A practical takeaway is to worship Shiva with Śakti-bhāva—Liṅga-pūjā while chanting the Panchākṣarī (Om Namaḥ Śivāya) and maintaining devotion that seeks grace (anugraha) rather than mere outcomes.