देवैर्विष्णोः शरणागमनम्—शिवलिङ्गस्थापनं, शिवसहस्रनामस्तवः, सुदर्शनचक्रप्रदानं च
भूशयो भूतिकृद्भूतिर् भूषणो भूतवाहनः अकायो भक्तकायस्थः कालज्ञानी कलावपुः
bhūśayo bhūtikṛdbhūtir bhūṣaṇo bhūtavāhanaḥ akāyo bhaktakāyasthaḥ kālajñānī kalāvapuḥ
അവൻ ഭൂമിയുടെ അധാരമായി ശയിക്കുന്നവൻ; മംഗളൈശ്വര്യത്തിന്റെ ദാതാവും സ്വയം ഭൂതിയും. ലോകങ്ങളുടെ ഭൂഷണം, സകലഭൂതങ്ങളുടെ വാഹക-നായകൻ. പരമത്തിൽ അകായൻ, എങ്കിലും ഭക്തന്റെ കായത്തിൽ വസിക്കുന്നവൻ; കാലജ്ഞൻ, കലാമയവപുസ്.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames the Linga as the bodiless Supreme (akāya) made approachable through His subtle power (kalā) and through inner presence in the devotee—supporting Linga-pūjā as worship of the formless Pati via a sacred, manifest symbol.
Shiva is transcendent (bodiless, beyond material form) yet immanent (dwelling in the devotee). As Kāla-jñānī He governs time and karma, and as Kalā-vapuḥ He is the subtle śakti by which manifestation and grace operate—Pati ruling and liberating the pashu from pāśa.
The verse points to antaryāga (inner worship) and Pāśupata-oriented bhakti: meditating on Shiva as the indwelling Lord while performing external Linga-pūjā, recognizing bhūti (sacred ash/auspicious power) as His grace and discipline.