प्रलय-तत्त्वलयः, नीललोहित-रुद्रः, अष्टमूर्तिस्तवः, एवं ब्रह्मणो वैराग्यम्
क्रोधाविष्टस्य नेत्राभ्यां प्रापतन्नश्रुबिन्दवः ततस्तेभ्यो ऽश्रुबिन्दुभ्यो भूताः प्रेतास्तदाभवन्
krodhāviṣṭasya netrābhyāṃ prāpatannaśrubindavaḥ tatastebhyo 'śrubindubhyo bhūtāḥ pretāstadābhavan
Tatkala Rudra dikuasai murka, titisan air mata jatuh dari kedua-dua mata-Nya; dan daripada titisan air mata itu juga, pada saat itu lahirlah para Bhūta dan Preta.
Suta Goswami (narrating the Purāṇic account to the sages of Naimiṣāraṇya)
It frames Shiva (as Pati/Pashupati) as the sovereign of all beings—including Bhūtas and Pretas—so Linga-pūjā is understood as worship of the Lord who can subdue fear, impurity, and unseen forces that bind the paśu (individual soul).
Shiva-tattva is shown as transcendent yet immanent: even His tear-drops become a mode of sṛṣṭi. The verse highlights His absolute causality—beings arise from Him, while He remains the Pati, untouched in essence though manifesting powers through emotion and will.
Implicitly, it supports Pāśupata-oriented discipline: by worship of the Linga and Rudra-mantras, the sādhaka seeks protection and mastery over bhūta influences, transforming fear and agitation into devotion and inner steadiness.