सर्वो विष्णुसमासो हि भावाभावौ च तन्मयौ । सदसत्सर्वमीशोऽसौ महादेवः परं पदम्
sarvo viṣṇusamāso hi bhāvābhāvau ca tanmayau | sadasatsarvamīśo'sau mahādevaḥ paraṃ padam
Sesungguhnya, secara ringkas segala-galanya adalah Viṣṇu; baik wujud mahupun tiada, semuanya meresapi-Nya. Dialah Tuhan bagi yang nyata dan yang tidak nyata; Dia, Mahādeva, ialah martabat tertinggi.
Mārkaṇḍeya
Tirtha: Revā (Narmadā) tīrtha-cycle (contextual)
Type: river
Listener: Bhūpāla (king)
Scene: A metaphysical proclamation: the cosmos (real/unreal, manifest/unmanifest) dissolves into the single Lord; iconographically, Hari-Hara or a universal form is suggested.
All categories—being and non-being—are encompassed by the one Lord; the supreme goal is that highest divine state.
No specific tirtha is named; it is a culminating theological statement within the Revā-khaṇḍa discourse.
None explicitly; it offers a comprehensive doctrinal conclusion for contemplation.