Indra’s Account: Shilada’s Tapas and Shiva’s Manifestation as Nandi
ईशानो निरृतिर्यक्षो यमो वरुण एव च विश्वेदेवास् तथा रुद्रा वसवश् च महाबलाः
īśāno nirṛtiryakṣo yamo varuṇa eva ca viśvedevās tathā rudrā vasavaś ca mahābalāḥ
Īśāna, Nirṛti, para Yakṣa, Yama dan Varuṇa; demikian juga Viśvedevā, para Rudra dan para Vasu yang perkasa—semuanya merupakan daya-daya ketuhanan yang kuat, berada di bawah tata pemerintahan kosmik Sang Tuhan.
Suta Goswami (narrating the Purva-Bhaga account to the sages of Naimisharanya)
It frames Linga worship as devotion to Pati (Shiva/Īśāna), under whom all cosmic powers—Rudras, Vasus, and Vedic deities—function, implying that honoring the Linga honors the very governance behind the universe.
By placing Īśāna at the head of multiple divine classes, it hints at Shiva-tattva as sovereign Pati: the transcendent lord whose will integrates diverse deities and forces into a single, ordered reality.
The verse supports a Pāśupata-aligned discipline of ‘saṃyama with ṛta’—bringing the pashu (individual soul) into harmony with cosmic law through Rudra-oriented worship (Linga-puja) and restraint associated with Yama and Varuṇa.