आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
प्रसीदति न संदेहो धर्मश्चायं द्विजोत्तमाः किं तु गुह्यतमं वक्ष्ये सर्वत्र परमेश्वरे
prasīdati na saṃdeho dharmaścāyaṃ dvijottamāḥ kiṃ tu guhyatamaṃ vakṣye sarvatra parameśvare
このダルマは必ず恩寵をもたらす—疑いはない、二度生まれし者のうち最勝なる者たちよ。だが今、最も秘奥の教えを説こう。あらゆる場所、あらゆる境遇において、至上主パラメーシュヴァラ(シヴァ)ただお一人が内住の実在(Pati)であり、すべての束縛を超えた帰依処である。
Suta Goswami (narrating to the sages of Naimisharanya)
It frames outer dharma and Linga-puja as grace-bearing, but points to the inner key: recognizing Parameshvara (the Linga’s referent) as present everywhere—turning ritual into continual Shiva-remembrance.
Shiva is presented as Parameshvara—the supreme, all-pervading Pati—implied to be the constant ground of experience in every place and state, beyond the pasha (bondage) that limits the pashu (soul).
A shift from mere external observance to a Pashupata-oriented inner discipline: cultivating sarvatra-Śiva-buddhi (seeing Shiva everywhere) so that puja becomes unbroken yogic contemplation.