उमामहेश्वरव्रतं—पञ्चाक्षरमन्त्रस्य माहात्म्यं, न्यासः, जपविधिः, सदाचारः, विनियोगः
यो गुरुः स शिवः प्रोक्तो यः शिवः स गुरुः स्मृतः यथा शिवस् तथा विद्या यथा विद्या तथा गुरुः
yo guruḥ sa śivaḥ prokto yaḥ śivaḥ sa guruḥ smṛtaḥ yathā śivas tathā vidyā yathā vidyā tathā guruḥ
Se declara que el Gurú no es otro que Śiva; y se recuerda que Śiva es el Gurú. Tal como es Śiva, así es la verdadera Conocimiento (vidyā); y tal como es ese Conocimiento, así es el Gurú.
Suta Goswami (narrating to the sages of Naimisharanya; teaching conveyed as Shaiva doctrine)
It establishes that approaching the Guru is approaching Śiva Himself; thus Linga-pūjā and mantra-upāsanā become effective through Śiva-given instruction (upadeśa) transmitted by the Guru.
Śiva-tattva is presented as identical with liberating Knowledge (vidyā): the Pati (Lord) reveals Himself as wisdom that cuts the pāśa (bondage) of the paśu (soul), and that revelation is embodied in the Guru.
Guru-sevā and dīkṣā/upadeśa-centered practice is implied: receiving Śiva-vidyā (mantra and jñāna) from the Guru as the foundation for Pāśupata-oriented sādhana and Śiva-pūjā.