महदादि विशेषांतं भूतजालं यदीरितम् । पंचविंशति संख्याकं तेषामीशो यतः स्मृतः
mahadādi viśeṣāṃtaṃ bhūtajālaṃ yadīritam | paṃcaviṃśati saṃkhyākaṃ teṣāmīśo yataḥ smṛtaḥ
Cet ensemble d’êtres/de principes dont il est parlé —de Mahat jusqu’aux éléments particuliers— est compté au nombre de vingt-cinq. Puisqu’on se souvient de lui comme du Seigneur de tous, (on l’appelle) « Bhūteśvara ».
Śiva (deduced)
Tirtha: Bhūteśvara
Type: kshetra
Listener: (ṛṣi assembly)
Scene: A teaching moment: the narrator/sage explains the 25 tattvas—from Mahat to the specific elements—while indicating the Bhūteśvara liṅga as the Lord over them; subtle cosmological diagram motifs appear around the shrine.
Śiva is praised not only as a deity of place but as the Lord of the entire tattva-structure underlying embodied existence.
Bhūteśvara at Prabhāsa Kṣetra, whose name is linked to lordship over the cosmic principles.
No direct rite here; it provides doctrinal grounding (tattva-meaning) that sanctifies the act of worship and pilgrimage.