अत एव हि पूजादौ मूर्त्यात्मपरिकल्पनम् । मूर्त्यात्मनि कृतं साक्षाच्छिव एव कृतं यतः
ata eva hi pūjādau mūrtyātmaparikalpanam | mūrtyātmani kṛtaṃ sākṣācchiva eva kṛtaṃ yataḥ
Oleh itu, pada permulaan pemujaan, hendaklah dibayangkan Dewa itu berwujud dan sebagai Diri Sejati. Kerana apa jua persembahan dan perbuatan kepada Diri yang berwujud itu, sesungguhnya dilakukan secara langsung kepada Śiva sendiri.
Suta Goswami
Tattva Level: pati
Shiva Form: Tatpuruṣa
Role: nurturing
Offering: dhupa
It teaches that devotional worship is not “mere symbolism”: when the devotee contemplates Śiva as present in the sacred form and as the inner Self, every offering becomes a direct act of communion with Pati (Śiva), supporting liberation through grace.
It affirms Saguna-upāsanā: whether one worships the Śiva-liṅga or a visible murti, the act becomes direct worship of Śiva when the devotee recognizes the form as the manifest seat of the formless Lord who indwells it.
Begin pūjā with mūrti-dhyāna: mentally establish Śiva’s living presence in the liṅga/murti and within one’s own heart, then offer upacāras with the attitude that the offering reaches Śiva directly; japa of the Pañcākṣarī ("Om Namaḥ Śivāya") naturally supports this contemplation.