Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
तस्माच्च द्विपदाः सर्वे द्विस्तनाश् च नराः शुभाः तस्माच्चेयमजा भूत्वा सर्ववर्णा महेश्वरी
tasmācca dvipadāḥ sarve dvistanāś ca narāḥ śubhāḥ tasmācceyamajā bhūtvā sarvavarṇā maheśvarī
Karena itu semua makhluk menjadi dwipada, dan para lelaki menjadi suci-berkah, bertanda dwistana. Karena itu pula Sang Aja, Maheshvarī, menampakkan diri sebagai sumber segala varṇa, memunculkan ragam wujud ciptaan.
Suta Goswami (narrating the cosmological account to the sages of Naimisharanya)
It grounds Linga worship in cosmology: the Linga signifies Pati (Shiva) whose inseparable Shakti (Maheshvarī) manifests forms and orders; worship recognizes the transcendent cause behind embodied differentiation.
Shiva-tattva is implied as the causal ground (Pati) whose power is Maheshvarī; while Shiva remains transcendent, Shakti becomes the instrument of manifestation, producing ordered diversity without compromising the Unborn source.
The verse primarily highlights tattva-vicāra (contemplation on Pati–Shakti causality); in Pashupata-oriented practice, this becomes meditative discernment that loosens pāśa (bondage) by seeing the Lord as the true source of embodied identity.