कालमान-निर्णयः
Determination of the Measures of Time
तन्मात्राण्यथ भूतादिर्बुद्धिश्च सह दैवतः । अहस्तिष्ठंति सर्वाणि पारमेशस्य धीमतः
tanmātrāṇyatha bhūtādirbuddhiśca saha daivataḥ | ahastiṣṭhaṃti sarvāṇi pārameśasya dhīmataḥ
Tanmātra, sumber mula unsur-unsur kasar, dan buddhi—beserta para dewa penguasanya—semuanya ada dan berfungsi hanya oleh kebijaksanaan dan kuasa Parameśvara Śiva.
Suta Goswami
Tattva Level: pati
Shiva Form: Tatpuruṣa
Role: nurturing
It teaches that all cosmic principles—subtle elements, intellect, and even their governing deities—are not independent; they subsist and act only through Parameśvara (Shiva), the supreme Pati who transcends and supports all tattvas.
Linga worship trains the mind to recognize one Supreme Lord behind every power in the universe; the verse supports Saguna devotion as a gateway to realizing Shiva as the inner controller of both the subtle (tanmātras) and gross creation.
Meditate on Shiva as the indwelling ruler (antaryāmin) while repeating the Panchakshara—“Om Namaḥ Śivāya”—and offer water/bhasma with the insight that all senses and elements are upheld by Him.