अध्याय ८२ — व्यपोहनस्तवः (पापव्यपोहन-स्तोत्रम्)
त्रयोविंशतिभिस् तत्त्वैर् महदाद्यैर् विजृम्भिता लक्ष्म्यादिशक्तिभिर् नित्यं नमिता नन्दनन्दिनी
trayoviṃśatibhis tattvair mahadādyair vijṛmbhitā lakṣmyādiśaktibhir nityaṃ namitā nandanandinī
ナンダナンディニー——ラクシュミーをはじめ諸々の神的シャクティに常に礼拝される御方——は、マハットを初めとする二十三のタットヴァとして大いに展開し、主(パティ)のもとに宇宙を顕現する。
Suta Goswami (narrating to the sages of Naimiṣāraṇya)
It frames Śiva’s worship (through the Liṅga) as inseparable from Śakti, the power through which the tattvas unfold—so Liṅga-pūjā honors Pati together with His manifesting energy.
By implying that the cosmos expands through tattvas under divine Power, it points to Śiva as Pati—the transcendent Lord whose presence is constant while manifestation proceeds through Śakti.
A contemplative tattva-smaraṇa (reflection on the principles of manifestation) supporting Pāśupata orientation: recognizing Pashu (the soul) bound by Pāśa within tattvas, and turning in reverence to Pati with Śakti.