Adhyaya 40: Kali-yuga Lakshana, Yuga-sandhyamsha, and the Re-emergence of Dharma
तुल्याभिमानिनः सर्वे नामरूपैर्भवन्त्युत देवा ह्यष्टविधा ये च ये च मन्वन्तरेश्वराः
tulyābhimāninaḥ sarve nāmarūpairbhavantyuta devā hyaṣṭavidhā ye ca ye ca manvantareśvarāḥ
Mereka semua memiliki abhimāna yang setara (rasa-diri), namun dibedakan oleh nama dan rupa. Inilah para dewa dalam klasifikasi delapan macam, juga para penguasa Manvantara.
Suta Goswami (narrating the cosmological taxonomy within the Purva-Bhaga discourse)
It frames the devatās—including Manvantara rulers—as differentiated primarily by nāma-rūpa, implying that worship centered on the Linga (Pati, Shiva) targets the transcendent source beyond such cosmic classifications.
By emphasizing that gods are defined through name-form and abhimāna, the verse implicitly contrasts them with Shiva-tattva as Pati—beyond limiting upādhis—who is approached through the Linga as the sign of the formless Absolute.
The takeaway aligns with Pāśupata discipline: loosening abhimāna and attachment to nāma-rūpa through Shiva-dhyāna and Linga-upāsanā, aiming for the Pashu’s release from Pāśa under Pati’s grace.