ईशानकल्पवृत्तान्तः तथा लैङ्गपुराणस्य संक्षेप-सूची
भूमौ रुद्रस्य लोकं च पाताले हाटकेश्वरम् तपसां लक्षणं चैव द्विजानां वैभवं तथा
bhūmau rudrasya lokaṃ ca pātāle hāṭakeśvaram tapasāṃ lakṣaṇaṃ caiva dvijānāṃ vaibhavaṃ tathā
Sur la terre est décrit le monde de Rudra ; et dans Pātāla, le Seigneur Hāṭakeśvara. De même sont enseignés les signes du tapas (austérité) et, pareillement, la véritable splendeur des dvija (les « deux fois nés »), lorsqu’ils sont accordés au dharma et à la dévotion envers le 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.