नानारूपोप्यरूपो यः सर्वगोपि न गोचरः । अनंतोप्यंतक वपुः सर्ववित्कर्मवर्जितः
nānārūpopyarūpo yaḥ sarvagopi na gocaraḥ | anaṃtopyaṃtaka vapuḥ sarvavitkarmavarjitaḥ
Dia yang tampak dalam banyak rupa namun hakikatnya tanpa rupa; yang meresapi segalanya namun tak tertangkap indra; yang tak berhingga namun mengambil wujud Sang Pengakhir (maut bagi maut); Mahatahu namun tak tersentuh oleh karma—Dialah Tuhan.
Skanda
Tirtha: Kāśī-kṣetra
Type: kshetra
Scene: A contemplative vision of the Supreme Śiva: simultaneously dissolving into formless radiance and emerging in subtle outlines, suggesting all-pervasion and transcendence; a pilgrim-sage in Kāśī meditates on the ineffable Lord.
Śiva is simultaneously beyond form and yet compassionately approachable; He is omniscient and all-pervading, but never bound by karma.
The teaching belongs to the Kāśī Khaṇḍa framework, where Kāśī (Vārāṇasī) is upheld as the supreme setting for realizing Śiva’s transcendence.
No explicit ritual is prescribed here; the verse is primarily a theological description of Śiva-tattva.