Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
यस्माच्चैव क्रिया भूत्वा द्विपदा च महेश्वरी दृष्टा पुनस्तथैवैषा सावित्री लोकभाविनी
yasmāccaiva kriyā bhūtvā dvipadā ca maheśvarī dṛṣṭā punastathaivaiṣā sāvitrī lokabhāvinī
Daripada-Nya, setelah menjadi Kriyā-śakti (kuasa tindakan suci), Sang Mahādevī menampakkan diri dalam rupa berkaki dua seperti manusia. Dilihat kembali dalam bentuk yang sama, Dialah Savitrī—yang melahirkan serta memelihara segala alam.
Suta Goswami (narrating the Purva-Bhaga creation account to the sages of Naimisharanya)
It identifies Kriyā-śakti as arising from the Lord (Pati) and manifesting as the Goddess who generates the worlds—implying that Linga-pūjā is not mere action, but Śiva’s own power of sanctified action operating to purify the pashu (soul) and align it with the cosmic order.
Śiva-tattva is shown as the source from which operative power (kriyā) becomes manifest; the Lord is Pati, and His Śakti appears as Mahēśvarī/Sāvitrī to project and sustain loka—indicating non-duality-in-function: Pati is the ground, Śakti is the mode of manifestation.
Kriyā is foregrounded—pointing to disciplined sacred action (pūjā, mantra-japa, and rule-bound observance) as a Shaiva means that weakens pāśa (bondage) and supports Pāśupata-oriented inner transformation.