Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
या लक्ष्मीस्तपसा तेषां लब्धा देवेश्वरादजात् बहिर्गता परित्यज्य नियोगाद्ब्रह्मणः प्रभोः
yā lakṣmīstapasā teṣāṃ labdhā deveśvarādajāt bahirgatā parityajya niyogādbrahmaṇaḥ prabhoḥ
അവരുടെ തപസ്സിലൂടെ അജന്മനായ ദേവേശ്വരനിൽ നിന്ന് ലഭിച്ച ആ ശ്രീ (ലക്ഷ്മി), പ്രഭു ബ്രഹ്മാവിന്റെ നിയോഗപ്രകാരം അവരെ ഉപേക്ഷിച്ച് പുറത്തേക്കു പോയി।
Suta Goswami (narrating the Purāṇic account; internal divine ordinance attributed to Brahmā)
It frames prosperity (Śrī) as not merely possessed but governed by higher ordinance; in Linga-oriented devotion, the devotee seeks Pati (Śiva) beyond fluctuating Śrī, treating fortune as subordinate to divine command.
By calling the source “Deveśvara” and “Ajāta” (Unborn), the verse points to the transcendent Lord beyond creation who dispenses results of tapas; this aligns with Śiva as Pati—uncaused, sovereign, and the ultimate giver of grace and withdrawal.
Tapas is highlighted: austerity can draw divine bestowal, yet the verse also teaches vairāgya—since even gained Śrī may depart by cosmic law, the yogin anchors practice in liberation rather than possession.