वस्त्रापथं महादेवं महाकालं तथैव च । भूतेश्वरं भस्मगात्रं सोमनाथमुमापतिम्
vastrāpathaṃ mahādevaṃ mahākālaṃ tathaiva ca | bhūteśvaraṃ bhasmagātraṃ somanāthamumāpatim
ବସ୍ତ୍ରାପଥ, ମହାଦେବ ଓ ମହାକାଳ; ଭସ୍ମଗାତ୍ର ଭୂତେଶ୍ୱର, ଏବଂ ଉମାପତି ସୋମନାଥ—ଏହି ଶିବସ୍ୱରୂପମାନଙ୍କର ଏଠାରେ ସ୍ମରଣ।
Skanda (deduced from Dvārakā Māhātmya narration style within Skanda Purāṇa)
Remembering Śiva’s revered names and seats is presented as a devotional map—linking theology (Śiva’s epithets) to sacred places (kṣetras).
Somanātha is explicitly invoked, along with other named Śiva-kṣetras such as Vastrāpatha and the Mahākāla tradition.
No direct ritual is commanded; the verse functions as a litany of Śiva’s sacred manifestations and shrines.