देवर्षि-प्रश्नः तथा असुर-वध-हेतुनिवेदनम् | The Devas’ Petition and the Cause for Slaying Asuras
त्वं वा विष्णुरहं वापि शिवस्य ब्रह्मरूपिणः । अंशभूता महाभागा योग्यं तदनुचिंतनम्
tvaṃ vā viṣṇurahaṃ vāpi śivasya brahmarūpiṇaḥ | aṃśabhūtā mahābhāgā yogyaṃ tadanuciṃtanam
Whether you are Viṣṇu or I am Viṣṇu—O greatly fortunate one, both of us are but portions of Śiva, whose nature is Brahman. Therefore it is fitting to contemplate that truth again and again.
Brahmā (inferred, Satīkhaṇḍa dialogue context addressing Viṣṇu)
Tattva Level: pati
Shiva Form: Īśāna
Type: stotra
It teaches that Brahmā and Viṣṇu are not independent supremes but partial manifestations (aṃśas) of Śiva, who is Brahman; liberation-oriented practice begins with steady contemplation of this highest principle (Pati-tattva).
By affirming Śiva as Brahman, it grounds Liṅga-worship as a saguna support for meditating on the nirguna truth—devotion to the Liṅga becomes a means to realize Śiva’s supreme, all-pervading reality.
The verse explicitly recommends anucintana—repeated contemplation—practically done through japa of the Pañcākṣarī (Om Namaḥ Śivāya) and focused meditation on Śiva/Śiva-liṅga as the one Brahman.