Indra’s Account: Shilada’s Tapas and Shiva’s Manifestation as Nandi
तपसानेन किं कार्यं भवतस्ते महामते ददामि पुत्रं सर्वज्ञं सर्वशास्त्रार्थपारगम्
tapasānena kiṃ kāryaṃ bhavataste mahāmate dadāmi putraṃ sarvajñaṃ sarvaśāstrārthapāragam
「大いなる心の者よ、このような苦行をさらに何のために要するのか。汝に一子を授けよう――全知にして、あらゆるシャーストラの真義に通達した者を。」
Shiva (Pati) granting a boon to a tapasvin devotee (Pashu seeking grace)
It shows that tapas and Linga-centered devotion reach fulfillment through Shiva’s anugraha; the ultimate fruit is not mere power, but divinely bestowed jñāna and right understanding of śāstra.
Shiva is presented as Pati—the sovereign giver of boons—who alone can confer sarvajñatā and scriptural insight, dissolving the pasha of ignorance by grace.
Tapas (austerity) as a Pāśupata-oriented discipline: sustained self-control and devotion that culminate in Shiva’s direct bestowal of spiritual and scriptural realization.