ब्रह्मणो वरप्रदानम् — शिवस्य परत्वप्रतिपादनम् तथा वराहेण भूमेः पुनःस्थापनम्
स्रष्टुं च भगवांश्चक्रे मतिं मतिमतां वरः मुख्यं च तैर्यग्योन्यं च दैविकं मानुषं तथा
sraṣṭuṃ ca bhagavāṃścakre matiṃ matimatāṃ varaḥ mukhyaṃ ca tairyagyonyaṃ ca daivikaṃ mānuṣaṃ tathā
സൃഷ്ടി പ്രകടിപ്പിക്കുവാൻ ആഗ്രഹിച്ച്, ബുദ്ധിമാന്മാരിൽ ശ്രേഷ്ഠനായ ഭഗവാൻ സൃഷ്ടിസങ്കൽപം ചെയ്തു; ജീവികളെ മുഖ്യ, തിര്യഗ്യോനി, ദൈവിക, മാനുഷ എന്നിങ്ങനെ വിഭജിച്ചു।
Suta Goswami
It grounds Linga worship in metaphysics: the Linga signifies Pati (Shiva) whose saṅkalpa initiates and orders all categories of embodied life, so worship aligns the pashu (soul) with the source of creation.
Shiva-tattva is shown as sovereign intelligence and will (mati/saṅkalpa): the Lord does not merely shape matter but consciously classifies manifestation, remaining the transcendent Pati who governs pasha-bound beings.
The verse supports Pashupata contemplation: meditate on Shiva as the inner director of buddhi (mati) and as ruler of all jīva-orders, cultivating detachment from species-identity and turning toward Pati through japa and Linga-upāsanā.