आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
देव्यै देवेन मधुरं वाराणस्यां पुरा द्विजाः अविमुक्ते समासीना रुद्रेण परमात्मना
devyai devena madhuraṃ vārāṇasyāṃ purā dvijāḥ avimukte samāsīnā rudreṇa paramātmanā
Oh, sabios dos veces nacidos, antaño en Vārāṇasī, en Avimukta, estando allí sentado, Rudra, el Dios Paramātman, el Ser Supremo, habló a la Diosa una enseñanza dulce y sagrada.
Suta Goswami (narrating to the sages of Naimisharanya)
It situates Shiva’s teaching authority in Avimukta (Kāśī), a kṣetra where the Pati (Shiva) is said to never abandon the Pashu (souls), making the place and its worship—especially of Shiva/Linga—directly linked with liberation-oriented grace.
Shiva is named Rudra yet identified as Paramātman, indicating the Shaiva Siddhanta vision of the Lord as transcendent Pati—supreme consciousness who instructs and uplifts, while remaining immanent in a sacred field like Avimukta.
The verse foregrounds upadeśa (initiatory teaching) from Shiva to Devī in Avimukta—implying a Pāśupata-oriented path where mantra, kṣetra-sevā, and Shiva-centered contemplation dismantle pāśa (bondage) for the pashu (individual soul).