व्यपोहनस्तवनिरूपण-प्रसङ्गे नक्तभोजन-शिवव्रतविधिः (वार्षिक-प्रतिमास-क्रमः)
देवैर्भुक्तं तु पूर्वाह्णे मध्याह्ने ऋषिभिस् तथा अपराह्णे च पितृभिः संध्यायां गुह्यकादिभिः
devairbhuktaṃ tu pūrvāhṇe madhyāhne ṛṣibhis tathā aparāhṇe ca pitṛbhiḥ saṃdhyāyāṃ guhyakādibhiḥ
En la mañana participan los Devas; al mediodía, asimismo los Ṛṣis; en la tarde, los Pitṛs; y al crepúsculo, los Guhyakas y otros seres sutiles. Así, las ofrendas del día se reparten según el orden cósmico sostenido por Pati (Śiva), que ata al paśu al dharma y afloja los pāśas mediante el rito correcto.
Suta Goswami
It maps the day’s naivedya and related rites to specific cosmic recipients, teaching that Linga-pūjā is not merely personal devotion but a dharmic participation in Śiva’s ordered universe—supporting devas, ṛṣis, pitṛs, and subtle hosts through correctly timed offerings.
Though not naming Him directly, the verse presupposes a single governing ṛta behind multiple classes of beings; in Shaiva Siddhānta this order is upheld by Pati (Śiva), who regulates bhoga and karmic reciprocity, enabling the pashu to progress toward release from pāśa.
It highlights time-disciplined worship—sandhyā observance, naivedya, and pitṛ-related rites (tarpana/śrāddha orientation)—a practical foundation that supports inner Pāśupata discipline by aligning daily conduct with sacred time.