Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
तस्मात्सर्वगतो मेध्यः पशुरूपी हुताशनः तपसा भावितात्मानो ये मां द्रक्ष्यन्ति वै द्विजाः
tasmātsarvagato medhyaḥ paśurūpī hutāśanaḥ tapasā bhāvitātmāno ye māṃ drakṣyanti vai dvijāḥ
അതുകൊണ്ട് ഞാൻ സർവ്വഗതനും മേധ്യനും—പശുരൂപിയായ ഹുതാശനൻ, യജ്ഞാർപ്പണസ്വരൂപൻ. തപസ്സാൽ ഭാവിതാത്മരായ ദ്വിജർ എന്നെ നിശ്ചയമായും ദർശിക്കും.
Suta Goswami (narrating an internal doctrinal passage on sacrificial/fire-form divinity)
It links outer yajña-purity (medhya, Hutāśana) with inner purification through tapas, implying that true Linga-oriented worship culminates in direct darśana of the Divine when the pashu (individual soul) is refined toward Pati (Shiva).
Shiva-tattva is presented as sarvagata (all-pervading) and medhya (intrinsically pure), capable of manifesting through sacrificial forms—showing that the Supreme is immanent in ritual while remaining the transcendent Pati who is realized by purified consciousness.
Tapas is emphasized as the decisive sādhanā: austerity and disciplined purification that ripens the seeker’s awareness, making ritual (Agni/Hutāśana) a doorway to direct realization rather than mere external performance.