तेन भूतेश्वरेत्युक्तं नाम तस्य पुरा किल । पंचविंशतितत्त्वानि ज्ञात्वा मुक्तिमवाप्नुयात्
tena bhūteśvaretyuktaṃ nāma tasya purā kila | paṃcaviṃśatitattvāni jñātvā muktimavāpnuyāt
અતએવ પ્રાચીન કાળમાં ખરેખર તેનું નામ ‘ભૂતેશ્વર’ કહેવાયું। પચ્ચીસ તત્ત્વોને જાણી મનુષ્ય મુક્તિ પ્રાપ્ત કરી શકે છે।
Śiva (deduced)
Tirtha: Bhūteśvara
Type: kshetra
Listener: (ṛṣi assembly)
Scene: A concluding teaching: the sage affirms the ancient naming of Bhūteśvara and depicts liberation as a luminous ascent from the web of tattvas, with the liṅga as the still center; a seeker appears serene, as if released.
Sacred-site devotion is joined to liberating knowledge: understanding tattvas leads the seeker toward mukti.
Bhūteśvara in Prabhāsa Kṣetra, whose very name is tied to cosmic principles and liberation.
The verse emphasizes tattva-jñāna as a liberating discipline; it complements, rather than replaces, the pūjā described earlier.