Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
ईशित्वे च वशित्वे च सर्वगं सर्वतः स्थितम् रजस्तमोभ्यां निर्मुक्तास् त्यक्त्वा मानुष्यकं वपुः
īśitve ca vaśitve ca sarvagaṃ sarvataḥ sthitam rajastamobhyāṃ nirmuktās tyaktvā mānuṣyakaṃ vapuḥ
Berteguh dalam kedaulatan ketuhanan (īśitva) dan penguasaan sempurna (vaśitva), meliputi segala-galanya dan hadir di setiap arah, mereka—bebas daripada rajas dan tamas—menanggalkan jasad manusia yang semata-mata.
Suta Goswami (narrating the Purva-Bhaga teaching sequence to the sages at Naimisharanya; contextual attribution)
It frames Linga worship as a discipline that purifies the pashu (soul) beyond rajas and tamas, orienting the devotee toward Shiva’s all-pervading presence and the liberation that transcends merely bodily identity.
Shiva-tattva is indicated as sarvaga and sarvataḥ-sthita—omnipresent and established everywhere—revealing Pati as the pervasive ground of all, while liberation is marked by freedom from the binding guṇas.
The verse points to Pashupata-oriented inner purification: detachment from guṇa-driven bondage (pāśa) and yogic stabilization culminating in siddhi-like perfections, alongside the contemplative recognition of Shiva’s omnipresence in Linga-upāsanā.