अध्याय ८२ — व्यपोहनस्तवः (पापव्यपोहन-स्तोत्रम्)
ज्येष्ठः सर्वेश्वरः सौम्यो महाविष्णुतनुः स्वयम् आर्यः सेनापतिः साक्षाद् गहनो मखमर्दनः
jyeṣṭhaḥ sarveśvaraḥ saumyo mahāviṣṇutanuḥ svayam āryaḥ senāpatiḥ sākṣād gahano makhamardanaḥ
તે જ્યેષ્ઠ, સર્વેશ્વર અને સૌમ્ય છે. તે સ્વયં મહાવિષ્ણુ-તનુ છે; આર્ય અને પૂજ્ય, સాక్షાત્ સેનાપતિ છે. તે ગહન-સ્વરૂપ, યજ્ઞના અહંકારને મર્દન કરનાર પતિ છે.
Suta Goswami (narrating the Shiva-Sahasranama to the sages of Naimisharanya)
It frames Linga-worship as devotion to Pati (Shiva), who is beyond mere external sacrifice; the Linga signifies the unfathomable Lord (gahana) who grants grace and loosens pāśa (bondage) for the paśu (soul).
Shiva is presented as primordial and all-sovereign (jyeṣṭha, sarveśvara), gentle yet supreme (saumya), and non-dual with Mahāviṣṇu in essence (mahāviṣṇutanuḥ), indicating one supreme reality manifesting diverse divine functions.
The verse cautions against ritualism driven by ego (makha-mardana) and points toward Pāśupata orientation—inner surrender and discipline under the supreme Commander (senāpati), where worship becomes a means to transcend bondage rather than merely perform rites.