अध्याय ८२ — व्यपोहनस्तवः (पापव्यपोहन-स्तोत्रम्)
गगनं स्पर्शनं तेजो रसश् च पृथिवी तथा चन्द्रः सूर्यस्तथात्मा च तनवः शिवभाषिताः
gaganaṃ sparśanaṃ tejo rasaś ca pṛthivī tathā candraḥ sūryastathātmā ca tanavaḥ śivabhāṣitāḥ
ព្រះសិវៈបានប្រកាសថា ទាំងនេះជាទម្រង់បង្ហាញ (តនវៈ) របស់ព្រះអង្គ៖ អាកាស, ស្បರ್ಶនៈ (ខ្យល់/ការប៉ះ), តេជៈ (ភ្លើង), រសៈ (ទឹក/រស), និង ផृथិវី (ដី); ដូចគ្នានេះទៀត ព្រះចន្ទ ព្រះអាទិត្យ និង អាត្មាន (ខ្លួនដ៏ជ្រាលជ្រៅ)។
Suta Goswami (narrating Shiva’s teaching as preserved in the Purana)
It grounds Linga-upāsanā in a cosmic vision: the Linga signifies Pati (Śiva) pervading the pañcabhūtas and the luminaries, so worship is not merely icon-based but recognition of Śiva’s all-pervasive presence.
Śiva-tattva is shown as both transcendent and immanent: He is present as elemental reality (space through earth), as cosmic regulators (sun and moon), and as ātman—the indwelling consciousness of the pashu (soul).
A pañcabhūta- and jyoti-oriented contemplation: in Pāśupata-aligned practice, the sādhaka internalizes worship by meditating on Śiva as the elements, sun, moon, and the ātman—loosening pasha (bondage) through tattva-vicāra.