Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
तस्माच्च द्विपदाः सर्वे द्विस्तनाश् च नराः शुभाः तस्माच्चेयमजा भूत्वा सर्ववर्णा महेश्वरी
tasmācca dvipadāḥ sarve dvistanāś ca narāḥ śubhāḥ tasmācceyamajā bhūtvā sarvavarṇā maheśvarī
それゆえ、すべての存在は二足となり、人々は吉祥にして二つの乳房を備える者となった。それゆえ、不生の御方マヘーシュヴァリーは、あらゆるヴァルナ(秩序と色相)の根源として顕れ、創造のうちに差別ある諸形を生み出した。
Suta Goswami (narrating the cosmological account to the sages of Naimisharanya)
It grounds Linga worship in cosmology: the Linga signifies Pati (Shiva) whose inseparable Shakti (Maheshvarī) manifests forms and orders; worship recognizes the transcendent cause behind embodied differentiation.
Shiva-tattva is implied as the causal ground (Pati) whose power is Maheshvarī; while Shiva remains transcendent, Shakti becomes the instrument of manifestation, producing ordered diversity without compromising the Unborn source.
The verse primarily highlights tattva-vicāra (contemplation on Pati–Shakti causality); in Pashupata-oriented practice, this becomes meditative discernment that loosens pāśa (bondage) by seeing the Lord as the true source of embodied identity.