Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
भूर्लोकः प्रथमः पादो भुवर्लोकस्ततः परम् स्वर्लोको वै तृतीयश् च चतुर्थस्तु महस् तथा
bhūrlokaḥ prathamaḥ pādo bhuvarlokastataḥ param svarloko vai tṛtīyaś ca caturthastu mahas tathā
Bhūrloka ialah pāda pertama; di atasnya ialah Bhuvarloka. Svarloka (syurga) benar-benar pāda ketiga, dan Maharloka juga pāda keempat—demikianlah alam-alam tersusun sebagai ‘suku-suku’ kosmik dalam tertib penzahiran.
Suta Goswami
It maps the graded realms (bhūr, bhuvaḥ, svaḥ, mahaḥ) as structured manifestation; in Linga worship, this supports the insight that the Linga signifies Pati (Shiva) who pervades and yet transcends all lokas, making worship a movement from the manifested order toward the Transcendent.
By presenting the worlds as ordered ‘quarters,’ it implies a cosmic body of manifestation; Shaiva Siddhanta reads Shiva-tattva as the sovereign Pati who is not confined to any quarter or realm, but is the ground of their hierarchy and the one who grants release from loka-bound existence.
A contemplative upasana is implied: meditate on the ascent through bhūr–bhuvaḥ–svaḥ–mahaḥ as levels of experience, then fix awareness on the Linga as the sign of Pati beyond all levels—an inner orientation aligned with Pashupata Yoga’s transcendence of pasha (bondage).