Svagati-varṇana
Description of the Supreme State / One’s True Attainment
षड्विंशकमिति ख्यातं परं तत्त्वं सनातनम् । एवं ध्यायंति विद्वांसौ महत्परममक्षरम्
ṣaḍviṃśakamiti khyātaṃ paraṃ tattvaṃ sanātanam | evaṃ dhyāyaṃti vidvāṃsau mahatparamamakṣaram
その至高にして永遠なる原理は「第二十六」として知られる。かくして賢者は、大いなるもの、最上なるもの、不滅の अक्षर(アクシャラ)—一切の展開を超えた超越主シヴァを観想する。
Suta Goswami (narrating the Uma-saṃhitā teaching to the sages, presenting the puranic-philosophical doctrine of the Supreme Tattva as Śiva)
Tattva Level: pati
Shiva Form: Sadāśiva
It identifies Śiva as the eternal Supreme Reality beyond the manifest categories of existence, urging contemplation of Him as the Imperishable source and goal of liberation.
While the verse points to the transcendent (nirguṇa) Imperishable, Śaiva practice approaches that same Reality through saguna supports like the Śiva-liṅga, enabling the mind to rest in the Supreme Tattva.
A clear takeaway is dhyāna (steady meditation) on Śiva as the Akṣara; in practice this is commonly supported by japa of the Pañcākṣarī (“Om Namaḥ Śivāya”) and focused contemplation on the supreme principle beyond the tattvas.