आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
प्रसीदति न संदेहो धर्मश्चायं द्विजोत्तमाः किं तु गुह्यतमं वक्ष्ये सर्वत्र परमेश्वरे
prasīdati na saṃdeho dharmaścāyaṃ dvijottamāḥ kiṃ tu guhyatamaṃ vakṣye sarvatra parameśvare
ທຳມະນີ້ນຳພາພຣະກະລຸນາແນ່ນອນ—ບໍ່ມີຄວາມສົງໄສ ໂອ ຜູ້ດີເລີດໃນພວກທະວິຈະ (ຜູ້ເກີດສອງຄັ້ງ). ແຕ່ບັດນີ້ ຂ້າພະເຈົ້າຈະກ່າວຄຳສອນອັນລັບລຶກທີ່ສຸດ: ໃນທຸກສະຖານທີ່ ແລະທຸກສະພາບ ພຣະປະຣະເມສະວະຣະ (ພຣະສິວະ) ແຕ່ຜູ້ດຽວເທົ່ານັ້ນ ແມ່ນຄວາມເປັນຈິງຜູ້ສະຖິດພາຍໃນ (Pati) ແລະເປັນທີ່ພຶ່ງພາເກີນພັນທະທັງປວງ।
Suta Goswami (narrating to the sages of Naimisharanya)
It frames outer dharma and Linga-puja as grace-bearing, but points to the inner key: recognizing Parameshvara (the Linga’s referent) as present everywhere—turning ritual into continual Shiva-remembrance.
Shiva is presented as Parameshvara—the supreme, all-pervading Pati—implied to be the constant ground of experience in every place and state, beyond the pasha (bondage) that limits the pashu (soul).
A shift from mere external observance to a Pashupata-oriented inner discipline: cultivating sarvatra-Śiva-buddhi (seeing Shiva everywhere) so that puja becomes unbroken yogic contemplation.