ध्यानयोगेन रुद्रदर्शनम् — रुद्रावतार-परिवर्तक्रमः, लकुली (कायावतार), पाशुपतयोगः, लिङ्गार्चन-निष्ठा
स्मयन्प्राह महादेव ऋग्यजुःसामसंभवः श्रीभगवानुवाच तपसा नैव वृत्तेन दानधर्मफलेन च
smayanprāha mahādeva ṛgyajuḥsāmasaṃbhavaḥ śrībhagavānuvāca tapasā naiva vṛttena dānadharmaphalena ca
Sambil tersenyum, Mahādewa—sumber Ṛg, Yajus, dan Sāma—bersabda: bukan dengan tapa semata, bukan dengan laku lahiriah saja, dan bukan pula dengan buah dana‑dharma, Yang Tertinggi dicapai.
Shiva (Mahadeva)
It redirects the devotee from relying only on external merit (tapas, good conduct, charity) toward inner Śiva-realization—implying that Linga-pūjā must be joined with bhakti, jñāna, and surrender to Pati (Śiva), not treated as mere merit-making.
Śiva is presented as the Veda-source (ṛg-yajuḥ-sāma-saṃbhavaḥ) and as Pati who is not compelled by karmic fruits; He is attained by a deeper transformation than ritual or ethical credit—through grace-aligned realization.
The verse implicitly critiques “fruit-based” practice and points toward Pāśupata-oriented sādhana: disciplined worship and yoga culminating in inward detachment from phala (results) and exclusive reliance on Śiva as the liberating Lord.