Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
विष्णुलोकः स्मृतं स्थानं पुनरावृत्तिदुर्लभम् स्कान्दमौमं तथा स्थानं सर्वसिद्धिसमन्वितम्
viṣṇulokaḥ smṛtaṃ sthānaṃ punarāvṛttidurlabham skāndamaumaṃ tathā sthānaṃ sarvasiddhisamanvitam
ວິສນຸໂລກຖືກຈື່ຈຳວ່າເປັນຖິ່ນທີ່ການກັບຄືນສູ່ການເກີດຊ້ຳເກີດຊ້ຳເຮັດໄດ້ຍາກ. ເຊັ່ນດຽວກັນ ຖິ່ນຂອງສະກັນດະ ແລະ ຖິ່ນຂອງ ໂອມ ແມ່ນພູມທີ່ພ້ອມດ້ວຍສິດທິທັງປວງ—ແຕ່ຕາມຄວາມເຂົ້າໃຈແຫ່ງໄສວະ ສິດທິເຫຼົ່ານັ້ນຈະສຸກງອມເປັນການຫຼຸດພົ້ນແທ້ ເມື່ອປາຊຸຖືກນຳພົ້ນທຸກໂລກາ ໂດຍພຣະກະລຸນາຂອງ ພະສິວະ ຜູ້ເປັນປະຕິ.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames even exalted realms (Viṣṇuloka, Skanda-loka, Oṃ-loka) as “stations” with great fruits, while implying that the devotee’s highest aim in Linga-worship is to seek Śiva as Pati and transcend all lokas, not merely attain heavenly residence.
By implication: Shiva-tattva is that which surpasses loka-based attainments and siddhis. In Shaiva Siddhanta terms, Śiva as Pati grants anugraha (liberating grace) that carries the paśu beyond return, beyond even the finest cosmic abodes.
The verse emphasizes siddhi-bearing destinations associated with mantra (Oṃ) and divine realms; the Shaiva takeaway is to prioritize Pāśupata-oriented sādhanā—mantra, dhyāna, and Linga-pūjā—aimed at liberation rather than siddhi-display.