पूजाविधिः
Pūjā-vidhiḥ) — The Supreme Procedure of Worship (Morning Observances
यथोक्तरूपिणं शंभुं निर्गुणं गुणरूपिणम् । पंचवक्त्रं दशभुजं त्रिनेत्रं वृषभध्वजम्
yathoktarūpiṇaṃ śaṃbhuṃ nirguṇaṃ guṇarūpiṇam | paṃcavaktraṃ daśabhujaṃ trinetraṃ vṛṣabhadhvajam
ငါသည် ဖော်ပြထားသည့် ရုပ်သဏ္ဌာန်အတိုင်း သမ္ဘုကို သမาธိဖြင့် ဆင်ခြင်၏—ဂုဏ်မဲ့ (nirguṇa) ဖြစ်သော်လည်း ဂုဏ်ရှိရုပ် (saguṇa) ကိုလည်း ခံယူသော ရှိဝဘုရား; မျက်နှာငါးပါး၊ လက်ဆယ်ပါး၊ မျက်စိသုံးပါး၊ နွားတံခွန်ကို ဆောင်တော်မူ၏။
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Mantra: yathoktarūpiṇaṃ śaṃbhuṃ nirguṇaṃ guṇarūpiṇam | paṃcavaktraṃ daśabhujaṃ trinetraṃ vṛṣabhadhvajam
Type: stotra
Role: teaching
It unites two core Shaiva truths: Shiva is the transcendent Pati beyond all guṇas (nirguṇa), yet out of grace He becomes approachable through a manifest, meditatable form (saguṇa) for the uplift of bound souls (paśu).
The verse supports saguna-upāsanā as a valid doorway to the nirguna reality: devotees may worship the Liṅga as the formless sign of the Absolute, and also meditate on Shiva’s iconic form (pañcavaktra, trinetra) as the same Supreme expressed with attributes.
A clear takeaway is dhyāna: visualize Shiva as described (five faces, three eyes, bull-emblem) while repeating a Shiva mantra such as the Pañcākṣarī (“Om Namaḥ Śivāya”) to steady the mind in devotion and inner worship.