तेन भूतेश्वरेत्युक्तं नाम तस्य पुरा किल । पंचविंशतितत्त्वानि ज्ञात्वा मुक्तिमवाप्नुयात्
tena bhūteśvaretyuktaṃ nāma tasya purā kila | paṃcaviṃśatitattvāni jñātvā muktimavāpnuyāt
അതുകൊണ്ട് പുരാതനകാലത്ത് തീർച്ചയായും അദ്ദേഹത്തിന്റെ നാമം ‘ഭൂതേശ്വര’ എന്നു പറഞ്ഞിരുന്നു। ഇരുപത്തിയഞ്ച് തത്ത്വങ്ങൾ അറിഞ്ഞാൽ മോക്ഷം പ്രാപിക്കാം।
Śiva (deduced)
Tirtha: Bhūteśvara
Type: kshetra
Listener: (ṛṣi assembly)
Scene: A concluding teaching: the sage affirms the ancient naming of Bhūteśvara and depicts liberation as a luminous ascent from the web of tattvas, with the liṅga as the still center; a seeker appears serene, as if released.
Sacred-site devotion is joined to liberating knowledge: understanding tattvas leads the seeker toward mukti.
Bhūteśvara in Prabhāsa Kṣetra, whose very name is tied to cosmic principles and liberation.
The verse emphasizes tattva-jñāna as a liberating discipline; it complements, rather than replaces, the pūjā described earlier.