Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
पादान्तं विष्णुलोकं वै कौमारं शान्तमुत्तमम् औमं माहेश्वरं चैव तस्माद्दृष्टा चतुष्पदा
pādāntaṃ viṣṇulokaṃ vai kaumāraṃ śāntamuttamam aumaṃ māheśvaraṃ caiva tasmāddṛṣṭā catuṣpadā
Pada penghujung Pāda itu sesungguhnya terletak alam Viṣṇu; melampauinya ada wilayah Kaumāra, paling damai, unggul dan luhur. Kemudian datanglah ranah Auma (Oṃ), dan juga lingkungan Māheśvara—lingkup Śiva. Maka demikianlah Pāda yang berempat diajarkan sebagaimana telah disaksikan.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames spiritual ascent as a graded movement through realms culminating in the Māheśvara sphere, implying that Linga-upāsanā is oriented toward realizing Pati (Śiva) beyond intermediary cosmic stations.
Śiva-tattva is indicated as the Māheśvara culmination—beyond tranquil intermediary regions and even the praṇava-domain—signifying Pati as the final refuge and highest ontological station.
Praṇava (Oṃ) contemplation is implied as a yogic bridge in ascent; in a Pāśupata-oriented reading, disciplined japa and inner stillness lead the paśu (soul) beyond pasha (bondage) toward the Māheśvara realization.