Indra’s Account: Shilada’s Tapas and Shiva’s Manifestation as Nandi
श्रीदेवदेव उवाच पूर्वमाराधितो विप्र ब्रह्मणाहं तपोधन तपसा चावतारार्थं मुनिभिश् च सुरोत्तमैः
śrīdevadeva uvāca pūrvamārādhito vipra brahmaṇāhaṃ tapodhana tapasā cāvatārārthaṃ munibhiś ca surottamaiḥ
ଶ୍ରୀ ଦେବଦେବ କହିଲେ—ହେ ବିପ୍ର, ହେ ତପୋଧନ! ପୂର୍ବେ ବ୍ରହ୍ମା ତପସ୍ୟାଦ୍ୱାରା ମୋତେ ଆରାଧନା କରିଥିଲେ; ମୋର ଅବତାର ଉଦ୍ଦେଶ୍ୟରେ ମୁନିମାନେ ଓ ଦେବୋତ୍ତମମାନେ ମଧ୍ୟ ତପସ୍ୟାରେ ମୋତେ ପ୍ରସନ୍ନ କରିଥିଲେ।
Shiva (Devadeva)
It frames Śiva as the Pati who is approached through ārādhana and tapas; Linga-worship is thus grounded in disciplined propitiation that invites His manifest presence (prādurbhāva/avatāra) for the world’s welfare.
Śiva-tattva is shown as sovereign and responsive: though transcendent, Devadeva is pleased by tapas performed by Brahmā, sages, and devas, and He manifests (descends) by grace when invoked for a cosmic purpose.
Tapas as a Pāśupata-oriented discipline—focused austerity and propitiation (ārādhana) directed to Pati (Śiva) to loosen pāśa (bondage) and catalyze divine intervention/manifestation.