सर्वगः सर्वकर्ता च त्वं हर्ता नान्य एव हि । त्वं भूमिस्त्वं रजश्चैव त्वं ज्योतिस्त्वं तमस्तथा
sarvagaḥ sarvakartā ca tvaṃ hartā nānya eva hi | tvaṃ bhūmistvaṃ rajaścaiva tvaṃ jyotistvaṃ tamastathā
Engkau meliputi segala; Engkau Pencipta segala; Engkau sahaja yang menarik kembali—tiada yang lain. Engkau adalah bumi; Engkau adalah rajas; Engkau adalah cahaya; dan Engkau juga adalah kegelapan.
Andhaka
Scene: A cosmic Śiva figure dissolving into the pañca-bhūtas and guṇas: lower portion becomes earth, mid becomes shimmering rajas (golden motion), upper becomes light; one side shaded as darkness—yet all within one aura, indicating unity of opposites.
The Lord is immanent in all opposites—light and darkness, activity and inertia—so devotion sees the One Reality pervading the whole world.
No single site is specified in this verse; it provides the theological foundation for why a tīrtha is sacred—because the Lord pervades the elements and principles present there.
No explicit prescription is stated.