ब्रह्मणो वरप्रदानम् — शिवस्य परत्वप्रतिपादनम् तथा वराहेण भूमेः पुनःस्थापनम्
एवमाहुर्महादेवम् आवयोरपि कारणम् ईशं सर्वस्य जगतः प्रभुमव्ययमीश्वरम्
evamāhurmahādevam āvayorapi kāraṇam īśaṃ sarvasya jagataḥ prabhumavyayamīśvaram
Demikianlah mereka menyatakan Mahādeva sebagai sebab bahkan bagi kami berdua—Dialah Īśa bagi seluruh jagat, Penguasa yang berdaulat, Īśvara yang tidak binasa dan tidak berubah.
Brahma (within Suta's narration)
It grounds Linga worship in the doctrine that Śiva (Pati) is the ultimate, imperishable cause—even beyond the cosmic functions attributed to Brahmā and Viṣṇu—so the Linga signifies the supreme Lordship (aiśvarya) of Mahādeva.
Śiva is presented as Īśvara—prabhu (sovereign) and avyaya (imperishable)—the universal Lord who is the causal ground of all, including the highest deities, aligning with Shaiva Siddhānta’s Pati as transcendent and ruling.
The verse primarily emphasizes tattva-jñāna (recognition of Pati as the supreme cause), which is the inner basis of Pāśupata Yoga and makes external Linga-pūjā effective by directing devotion and surrender to the true Īśvara.