यथाशिवस्तथा विष्णुर्यथाविष्णुस्तथा शिवः । अंतरं शिवविष्ण्वोश्च मनागपि न विद्यते
yathāśivastathā viṣṇuryathāviṣṇustathā śivaḥ | aṃtaraṃ śivaviṣṇvośca manāgapi na vidyate
Sebagaimana Śiva, demikian pula Viṣṇu; dan sebagaimana Viṣṇu, demikian pula Śiva. Di antara Śiva dan Viṣṇu tidak ada perbedaan walau sehalus apa pun.
Skanda (deduced: Kāśīkhaṇḍa commonly Skanda → Agastya)
Tirtha: Kāśī-kṣetra
Type: kshetra
Listener: Śaunaka and Naimiṣāraṇya ṛṣis (typical frame)
Scene: In the luminous precincts of Kāśī, sages and gods witness a doctrinal proclamation: Śiva and Viṣṇu are shown as two forms of one radiance, their attributes subtly interwoven (triśūla with śaṅkha-cakra motifs).
It teaches Hari–Hara aikya: seeing Śiva and Viṣṇu as essentially one, dissolving sectarian division into dharmic unity.
The broader setting is Kāśī (Vārāṇasī) within the Kāśīkhaṇḍa, where divine truths are proclaimed as part of Kāśī’s greatness.
No direct ritual is prescribed in this verse; it is a doctrinal statement supporting harmonious devotion in Kāśī’s sacred context.