महेश्वरश्च रेखाया द्वितीयायाश्च देवता । विज्ञेया मुनिशार्दूल शिवदीक्षापरायणैः
maheśvaraśca rekhāyā dvitīyāyāśca devatā | vijñeyā muniśārdūla śivadīkṣāparāyaṇaiḥ
O tiger among sages, know that Maheśvara is the presiding deity of the second line (rekhā), as understood by those devoted to Śiva’s initiation (Śiva-dīkṣā).
Suta Goswami
Tattva Level: pati
Shiva Form: Mahādeva
It teaches that even precise ritual elements (like specific rekhās/lines used in worship or initiation contexts) are sanctified through a presiding divine principle—here Maheśvara—showing that Śiva is the inner authority of dīkṣā and the means of purification toward liberation.
By identifying Maheśvara as the deity connected with a specific ritual marker, the verse reinforces Saguna Śiva worship: external forms, lines, and procedures are not mere symbols but are linked to Śiva’s manifest presence, supporting disciplined Linga-centered practice guided by initiation.
It implies careful observance of Śiva-dīkṣā procedures and associated worship-markings/rekhās with Śiva-awareness—mentally invoking Maheśvara while performing the prescribed line/mark, ideally alongside japa of the Panchākṣarī mantra (Om Namaḥ Śivāya) according to one’s tradition.