Shloka 12
हिरण्यपुरवर्णनम्
Description of Hiraṇyapura and the Nivātakavacas
अत्र भूतपतिर्नाम सर्वभूतमहेश्वर: । भूतये सर्वभूतानामचरत् तप उत्तमम्,सर्वभूतमहेश्वर भगवान् भूतनाथने सम्पूर्ण प्राणियोंक कल्याणके लिये यहाँ उत्तम तपस्या की थी
atra bhūtapatiḥ nāma sarvabhūtamaheśvaraḥ | bhūtaye sarvabhūtānām acarat tapa uttamam ||
ナーラダは言った。「ここで『ブータパティ（衆生の主）』と呼ばれる、万有の大主は、あらゆる生きものの福利と繁栄のために、最上の苦行（タパス）を修められた。」
नारद उवाच
Educational Q&A
True tapas is portrayed as altruistic: the highest spiritual discipline is undertaken for the bhūti (welfare and flourishing) of all beings, aligning ascetic power with compassion and universal responsibility.
Nārada points out a sacred context and recalls that Bhūtapati/Sarvabhūtamaheśvara (Śiva) practiced supreme austerity there, emphasizing the sanctity of the place and the beneficent purpose behind the Lord’s tapas.