ब्रह्मणो वरप्रदानम् — शिवस्य परत्वप्रतिपादनम् तथा वराहेण भूमेः पुनःस्थापनम्
श्रीविष्णुरुवाच परमेशो जगन्नाथः शङ्करस्त्वेष सर्वगः आवयोरखिलस्येशः शरणं च महेश्वरः
śrīviṣṇuruvāca parameśo jagannāthaḥ śaṅkarastveṣa sarvagaḥ āvayorakhilasyeśaḥ śaraṇaṃ ca maheśvaraḥ
ശ്രീവിഷ്ണു പറഞ്ഞു—ഈ ശങ്കരൻ തന്നെയാണ് പരമേശ്വരൻ, ജഗന്നാഥൻ, സർവ്വവ്യാപി. അവൻ തന്നെയാണ് ഞങ്ങളിരുവരുടെയും സർവ്വലോകത്തിന്റെയും ഈശൻ; മഹേശ്വരൻ തന്നെയാണ് ഞങ്ങളുടെ ശരണം।
Vishnu
It establishes Mahādeva as the supreme Refuge (śaraṇa) and Lord of all, grounding liṅga-pūjā in the principle that worship of the Liṅga is worship of the all-pervading Pati who rules the entire cosmos.
Shiva is presented as Parameśvara—Jagannātha and Sarvaga—transcendent yet immanent, the sovereign over even the highest devas, fitting the Shaiva Siddhānta frame where Pati alone is the ultimate controller and liberator of the paśu.
The key practice is śaraṇāgati (taking refuge) in Maheshvara—an inner limb aligned with Pāśupata orientation—supporting external liṅga-pūjā with devotion and surrender to the Pati who removes pāśa (bondage).