Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
अष्टाक्षरस्थितो लोकः स्थाने स्थाने तदक्षरम् भूर्भुवः स्वर्महश्चैव पादाश्चत्वार एव च
aṣṭākṣarasthito lokaḥ sthāne sthāne tadakṣaram bhūrbhuvaḥ svarmahaścaiva pādāścatvāra eva ca
અષ્ટાક્ષર મંત્રમાં સર્વ લોક સ્થાપિત છે; દરેક સ્થાને એ જ અવિનાશી અક્ષર વિરાજે છે. ભૂઃ, ભુવઃ, સ્વઃ અને મહઃ—એ જ તેના ચાર પાદ છે.
Suta Goswami (narrating the Purva-Bhaga teaching to the sages of Naimisharanya)
It frames Linga-puja as worship of Shiva as the Akṣara (imperishable mantra-principle), teaching that the mantra is not merely recited but is the subtle support of all planes of existence—making japa and puja a direct alignment with Pati, the Lord.
Shiva-tattva is indicated as the ever-present Akṣara that permeates every sthāna (realm). In Shaiva Siddhanta terms, Pati remains transcendent yet immanent, pervading the worlds while not being limited by them.
Aṣṭākṣara-japa with cosmological nyāsa/bhāvanā is implied: the sādhaka contemplates the mantra’s four pādas as pervading Bhūḥ–Bhuvaḥ–Svaḥ–Mahaḥ, using mantra-awareness to loosen pāśa (bondage) over the paśu (individual soul) through Pashupata-oriented discipline.