प्रणवविभागः—वेदस्वरूपत्वं लिङ्गे च प्रतिष्ठा
The Division of Oṃ, Its Vedic Forms, and Its Placement in the Liṅga
एकाक्षरादुकाराख्याद्द्विधा विष्णुरुदीर्यते । एकाक्षरान्मकाराख्याच्छिवो रुद्र उदाहृतः
ekākṣarādukārākhyāddvidhā viṣṇurudīryate | ekākṣarānmakārākhyācchivo rudra udāhṛtaḥ
Daripada suku kata tunggal yang disebut “U”, Viṣṇu dinyatakan dalam dua aspek. Daripada suku kata tunggal yang disebut “M”, Śiva diproklamasikan sebagai Rudra.
Suta Goswami
Tattva Level: pati
Shiva Form: Tatpuruṣa
Mantra: U (ukāra) and M (makāra) as components of Oṃ
Type: gayatri
Role: nurturing
The verse teaches a mantra-based metaphysics: specific seed-syllables (ukāra and makāra) are linked to divine functions, while affirming Śiva as Rudra— the transformative Lord who dissolves bondage (pāśa) and grants liberation in Shaiva Siddhanta terms (Pati as the liberator of paśu).
By identifying Śiva with the mantra-syllable “M,” the text supports Saguna worship through sound (nāda) and form: devotees approach Śiva-Rudra via japa and Linga-upāsanā, using mantra as a direct means to invoke the Lord’s grace (anugraha) embodied in the Linga.
Practice focused japa and contemplation on Oṃ and the Panchākṣarī (“Namaḥ Śivāya”), holding the awareness that makāra signifies Śiva-Rudra; this can be paired with traditional Shaiva aids like vibhūti (Tripuṇḍra) and rudrākṣa while meditating on Śiva as the remover of bonds.