Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
स एव सर्वदेवेशः सर्वेषामपि शङ्करः लीलया देवदैत्येन्द्रविभागमकरोद्धरः
sa eva sarvadeveśaḥ sarveṣāmapi śaṅkaraḥ līlayā devadaityendravibhāgamakaroddharaḥ
Dialah Tuhan segala dewa; Dialah Śaṅkara, pembawa kebaikan bagi semua. Dengan līlā-Nya semata Ia menegakkan pembedaan dan tatanan antara para dewa dan para raja Daitya, menopang keteraturan dharma.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames Shiva as Sarvadeveśa—the supreme Lord behind all divine powers—so Linga worship is directed to the ultimate Pati rather than to limited deities.
Shiva-tattva is shown as sovereign and all-beneficent (Śaṅkara), effortlessly regulating cosmic hierarchies by līlā, indicating transcendence and lordship over all orders of beings.
No specific rite is named; the takeaway is devotional alignment (bhakti) and contemplative recognition of Shiva as Pati, which undergirds Pāśupata-oriented worship and meditation.