इयमेव परं श्रेयः सर्वशास्त्रविनिश्चितम् । यद्भक्त्या परमेशस्य पूजनं परमो दयम्
iyameva paraṃ śreyaḥ sarvaśāstraviniścitam | yadbhaktyā parameśasya pūjanaṃ paramo dayam
ଏହିଟି ହିଁ ପରମ ଶ୍ରେୟ—ଏପରି ସମସ୍ତ ଶାସ୍ତ୍ର ନିଶ୍ଚୟ କରିଛି: ଭକ୍ତିସହ ପରମେଶଙ୍କ ପୂଜା ହିଁ ପରମ ଦାନ ଓ ପରମ ଦୟା।
Sūta (inferred)
Scene: A devotional worship scene emphasizing heartfelt offering: simple flowers, water, lamp, and folded hands; the deity’s grace radiates as the ‘highest good’.
Devotional worship of Śiva is affirmed as the supreme welfare (śreyas) and the noblest compassionate act.
No specific tīrtha is referenced; the verse states a general śāstric conclusion.
Bhakti-yukta pūjā—worship of Parameśa with devotion.