ध्यानयोगेन रुद्रदर्शनम् — रुद्रावतार-परिवर्तक्रमः, लकुली (कायावतार), पाशुपतयोगः, लिङ्गार्चन-निष्ठा
पूजाप्रकरणं तस्मै तमालोक्याह शङ्करः भवान्नारायणश्चैव शक्रः साक्षात्सुरोत्तमः
pūjāprakaraṇaṃ tasmai tamālokyāha śaṅkaraḥ bhavānnārāyaṇaścaiva śakraḥ sākṣātsurottamaḥ
Melihatnya dan hendak mengajarkan tatacara pemujaan yang benar, Śaṅkara bersabda kepadanya: “Engkau sesungguhnya Nārāyaṇa, dan engkau juga Śakra (Indra)—menjelma sebagai yang paling utama di antara para dewa.”
Shiva (Shankara)
It frames Śiva as the authoritative revealer of pūjā-vidhi, indicating that correct worship is transmitted by Pati (Śiva) himself and is not merely a social custom.
Śiva-tattva is shown as the power that recognizes and discloses divine identity—Śaṅkara can reveal the same supreme divinity appearing as Nārāyaṇa and as Śakra, pointing to a unity beyond limited deva-forms.
Pūjā-prakaraṇa (the structured method of worship) is highlighted—implying disciplined external worship that supports inner purification of the paśu (soul) for release from pāśa (bondage) under the guidance of Pati.