Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
पादान्तं विष्णुलोकं वै कौमारं शान्तमुत्तमम् औमं माहेश्वरं चैव तस्माद्दृष्टा चतुष्पदा
pādāntaṃ viṣṇulokaṃ vai kaumāraṃ śāntamuttamam aumaṃ māheśvaraṃ caiva tasmāddṛṣṭā catuṣpadā
このパーダ(Pāda)の終端には、まことにヴィシュヌの界がある。さらにその上には、最上に静謐で勝れたカウマーラ(Kaumāra)の領域がある。次いでアウマ(Oṃ)の境、そしてマーヘーシュヴァラ(Māheśvara)すなわちシヴァの界がある。かくして、見られたとおりに四分のパーダが説き示される。
Suta Goswami (narrating to the sages of Naimisharanya)
It frames spiritual ascent as a graded movement through realms culminating in the Māheśvara sphere, implying that Linga-upāsanā is oriented toward realizing Pati (Śiva) beyond intermediary cosmic stations.
Śiva-tattva is indicated as the Māheśvara culmination—beyond tranquil intermediary regions and even the praṇava-domain—signifying Pati as the final refuge and highest ontological station.
Praṇava (Oṃ) contemplation is implied as a yogic bridge in ascent; in a Pāśupata-oriented reading, disciplined japa and inner stillness lead the paśu (soul) beyond pasha (bondage) toward the Māheśvara realization.