अध्याय 91: अरिष्ट-लक्षण, मृत्यु-संस्कार, पाशुपत-धारणा तथा ओङ्कार-उपासना
मासे मासे ऽश्वमेधेन यो यजेत शतं समाः तेन यत्प्राप्यते पुण्यं मात्रया तदवाप्नुयात्
māse māse 'śvamedhena yo yajeta śataṃ samāḥ tena yatprāpyate puṇyaṃ mātrayā tadavāpnuyāt
Apa jua pahala yang diperoleh oleh seseorang yang melaksanakan korban Aśvamedha bulan demi bulan selama seratus tahun—pahala itu juga dicapai hanya dengan satu mātrā daripada amal bhakti Śaiva ini, demikian besar dayanya.
Suta Goswami (narrating to the sages of Naimisharanya)
It teaches the puṇya-taratamya (hierarchy of merits): even a small measure of Śaiva devotion associated with the Linga can equal the merit of vast Vedic sacrifices, emphasizing Śiva’s grace over sheer ritual magnitude.
Śiva-tattva is implied as Pati (the Lord) whose anugraha (grace) makes liberation-oriented merit accessible to the pashu (bound soul) without dependence on extreme, resource-heavy rites—devotion becomes a direct channel to His saving power.
A Śaiva practice (implied Linga-pūjā/Śiva-bhakti with offering, japa, or observance) is praised as yielding extraordinary fruit, aligning with Pāśupata spirit: inner devotion and surrender surpass external ritual scale.