भूमौ रुद्रस्य लोकं च पाताले हाटकेश्वरम् तपसां लक्षणं चैव द्विजानां वैभवं तथा
bhūmau rudrasya lokaṃ ca pātāle hāṭakeśvaram tapasāṃ lakṣaṇaṃ caiva dvijānāṃ vaibhavaṃ tathā
En la tierra se describe el mundo de Rudra; y en Pātāla, al Señor Hāṭakeśvara. Asimismo se enseñan las señales distintivas del tapas (austeridad) y, del mismo modo, el verdadero esplendor de los dvija (los dos veces nacidos), cuando están alineados con el dharma y la devoción al Pati, Śiva.
Suta Goswami
It frames Śiva as present across cosmic regions—earth and the netherworld—supporting the Shaiva view that the Liṅga signifies Pati’s all-pervasive sovereignty, worthy of worship in every realm.
By naming Rudra’s loka and Hāṭakeśvara in Pātāla, it implies Śiva’s transcendence and immanence: the same Pati presides over all planes while remaining the supreme Lord beyond them.
Tapas is highlighted—disciplined austerity and self-restraint—which in the Pāśupata orientation functions to weaken pāśa (bondage) and make the paśu fit for Śiva-bhakti and Śiva-jñāna.