Indra’s Account: Shilada’s Tapas and Shiva’s Manifestation as Nandi
श्रीदेवदेव उवाच पूर्वमाराधितो विप्र ब्रह्मणाहं तपोधन तपसा चावतारार्थं मुनिभिश् च सुरोत्तमैः
śrīdevadeva uvāca pūrvamārādhito vipra brahmaṇāhaṃ tapodhana tapasā cāvatārārthaṃ munibhiś ca surottamaiḥ
ព្រះដេវដេវា មានព្រះបន្ទូលថា៖ ឱ ព្រាហ្មណ៍ ឱ អ្នកសម្បូរតបៈ—កាលពីមុន ព្រះព្រហ្មបានបូជាខ្ញុំដោយតបៈ; ហើយដើម្បីគោលបំណងនៃការចុះអវតារ របស់ខ្ញុំ បណ្ឌិតមុនី និងទេវៈឧត្តមទាំងឡាយ ក៏បានបំពេញតបៈបូជាខ្ញុំដូចគ្នា។
Shiva (Devadeva)
It frames Śiva as the Pati who is approached through ārādhana and tapas; Linga-worship is thus grounded in disciplined propitiation that invites His manifest presence (prādurbhāva/avatāra) for the world’s welfare.
Śiva-tattva is shown as sovereign and responsive: though transcendent, Devadeva is pleased by tapas performed by Brahmā, sages, and devas, and He manifests (descends) by grace when invoked for a cosmic purpose.
Tapas as a Pāśupata-oriented discipline—focused austerity and propitiation (ārādhana) directed to Pati (Śiva) to loosen pāśa (bondage) and catalyze divine intervention/manifestation.