ब्रह्मणो वरप्रदानम् — शिवस्य परत्वप्रतिपादनम् तथा वराहेण भूमेः पुनःस्थापनम्
स्रष्टुं च भगवांश्चक्रे मतिं मतिमतां वरः मुख्यं च तैर्यग्योन्यं च दैविकं मानुषं तथा
sraṣṭuṃ ca bhagavāṃścakre matiṃ matimatāṃ varaḥ mukhyaṃ ca tairyagyonyaṃ ca daivikaṃ mānuṣaṃ tathā
Dengan kehendak menzahirkan ciptaan, Bhagavān—yang terbaik antara para bijaksana—membentuk niat penciptaan, lalu membahagikan makhluk kepada golongan utama, golongan kelahiran haiwan (tairyag-yoni), golongan dewa, dan golongan manusia juga.
Suta Goswami
It grounds Linga worship in metaphysics: the Linga signifies Pati (Shiva) whose saṅkalpa initiates and orders all categories of embodied life, so worship aligns the pashu (soul) with the source of creation.
Shiva-tattva is shown as sovereign intelligence and will (mati/saṅkalpa): the Lord does not merely shape matter but consciously classifies manifestation, remaining the transcendent Pati who governs pasha-bound beings.
The verse supports Pashupata contemplation: meditate on Shiva as the inner director of buddhi (mati) and as ruler of all jīva-orders, cultivating detachment from species-identity and turning toward Pati through japa and Linga-upāsanā.