मेरुवर्णनम्—प्रमाण, दिग्विभाग, देवपुरी-विमान-निवासाः
ब्रह्मविष्णुमहेशानां तथान्येषां निकेतनम् सर्वभोगयुतं पुण्यं दीर्घिकाभिर्नगोत्तमम्
brahmaviṣṇumaheśānāṃ tathānyeṣāṃ niketanam sarvabhogayutaṃ puṇyaṃ dīrghikābhirnagottamam
Itulah kediaman suci Brahmā, Viṣṇu dan Maheśa, demikian juga makhluk-makhluk ilahi yang lain—sebuah gunung tertinggi yang membawa keberkatan dan pahala, dipenuhi segala kenikmatan yang diberkati serta dihiasi tasik-tasik panjang yang suci.
Suta Goswami (narrating to the sages of Naimisharanya; contextual attribution)
By praising the deity-filled sacred mountain as supremely meritorious and prosperity-bestowing, the verse frames such a tirtha as a fit locus for Śiva-upāsanā—where puṇya accumulates and obstacles (pāśa) are weakened, supporting Linga-pūjā and vrata.
Śiva is named as Maheśa alongside Brahmā and Viṣṇu, indicating his sovereign status (Pati) and his pervasion of sacred space; the abode’s holiness points to Śiva-tattva as that which sanctifies, grants auspiciousness, and uplifts the paśu toward freedom from bondage.
The verse implicitly highlights tirtha-sevā—residing at or visiting a sacred mountain with lakes for snāna, japa, and Linga-archana—practices aligned with Pāśupata-oriented purification and merit-generation in a consecrated environment.