मेरुवर्णनम्—प्रमाण, दिग्विभाग, देवपुरी-विमान-निवासाः
ब्रह्मविष्णुमहेशानां तथान्येषां निकेतनम् सर्वभोगयुतं पुण्यं दीर्घिकाभिर्नगोत्तमम्
brahmaviṣṇumaheśānāṃ tathānyeṣāṃ niketanam sarvabhogayutaṃ puṇyaṃ dīrghikābhirnagottamam
Itulah kediaman suci Brahmā, Viṣṇu, dan Maheśa, demikian pula para dewa lainnya. Gunung utama itu penuh berkah, pemberi pahala suci, dipenuhi segala kenikmatan yang mulia, serta dihiasi telaga-telaga panjang yang keramat.
Suta Goswami (narrating to the sages of Naimisharanya; contextual attribution)
By praising the deity-filled sacred mountain as supremely meritorious and prosperity-bestowing, the verse frames such a tirtha as a fit locus for Śiva-upāsanā—where puṇya accumulates and obstacles (pāśa) are weakened, supporting Linga-pūjā and vrata.
Śiva is named as Maheśa alongside Brahmā and Viṣṇu, indicating his sovereign status (Pati) and his pervasion of sacred space; the abode’s holiness points to Śiva-tattva as that which sanctifies, grants auspiciousness, and uplifts the paśu toward freedom from bondage.
The verse implicitly highlights tirtha-sevā—residing at or visiting a sacred mountain with lakes for snāna, japa, and Linga-archana—practices aligned with Pāśupata-oriented purification and merit-generation in a consecrated environment.