वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
इक्ष्वाकोरश्वमेधेन इला किंपुरुषो ऽभवत् इला किंपुरुषत्वे च सुद्युम्न इति चोच्यते
ikṣvākoraśvamedhena ilā kiṃpuruṣo 'bhavat ilā kiṃpuruṣatve ca sudyumna iti cocyate
Por el sacrificio Aśvamedha de Ikṣvāku, Ilā se convirtió en un Kiṃpuruṣa. Y cuando Ilā estaba en ese estado de Kiṃpuruṣa, a ese mismo ser también se le llama Sudyumna.
Suta Goswami
It links royal Vedic ritual power (Aśvamedha) with dramatic transformations of identity, reinforcing a Linga Purana theme: ritual and dharma must ultimately be oriented to Pati (Śiva) for stability beyond changing nāma-rūpa.
Indirectly, it contrasts mutable embodied states (Ilā/Sudyumna as shifting forms) with the Shaiva Siddhānta view of Shiva-tattva as the unchanging Pati—beyond transformations produced by karma and sacrificial merit.
The Aśvamedha (horse-sacrifice) is highlighted as a Vedic royal rite; the verse does not teach Pāśupata Yoga directly, but it frames how ritual action can alter worldly status while liberation requires turning toward Śiva as Pati.