अक्षरं ब्रह्मपरमं शब्दो वै ह्यरात्मकः । तस्माच्छब्दस्त्वया प्रोक्तो निरीक्षक इति श्रुतम्
akṣaraṃ brahmaparamaṃ śabdo vai hyarātmakaḥ | tasmācchabdastvayā prokto nirīkṣaka iti śrutam
अक्षर हेच परम ब्रह्म आहे आणि शब्द त्याचाच सारस्वरूप आहे. म्हणून श्रुतीत ऐकिवात आहे की तुम्ही शब्दाला ‘निरीक्षक’—तत्त्वपरीक्षक—म्हटले आहे।
Unspecified (contextual interlocutor addressing Śaṃkara/Śiva; Śiva replies from next verse)
Tirtha: Kedāra / Kedāranātha
Type: kshetra
Scene: Śiva radiates as Akṣara; concentric sound-waves (nāda) emerge as luminous rings that become letters/mantras, then dissolve back into stillness; Yama listens in awe.
Sound/word (śabda) is treated as a revelatory principle pointing to the Imperishable Brahman, guiding discernment.
The verse occurs in Kedārakhaṇḍa (Kedāra region), though this particular line is primarily philosophical rather than site-descriptive.
No explicit ritual is prescribed here; the focus is on metaphysical understanding of śabda and Brahman.