आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
आचिनोति च शास्त्रार्थान् आचार्यस्तेन चोच्यते विज्ञेयं श्रवणाच्छ्रौतं स्मरणात्स्मार्तमुच्यते
ācinoti ca śāstrārthān ācāryastena cocyate vijñeyaṃ śravaṇācchrautaṃ smaraṇātsmārtamucyate
Aquele que recolhe e assimila os sentidos das escrituras é, por isso, chamado Ācārya. Sabe que o ‘Śrauta’ se fundamenta na audição (śravaṇa) da revelação védica, enquanto o ‘Smārta’ assim se chama por se basear na lembrança (smaraṇa) da tradição.
Suta Goswami (narrating to the sages at Naimisharanya)
It establishes that correct Linga-puja must be guided by an Ācārya who has assimilated śāstra-artha, and it clarifies whether one’s observance is Śrauta (Veda-heard) or Smārta (Smṛti-remembered), helping keep worship aligned with authoritative Shaiva dharma.
Indirectly, it points to Shiva-tattva as knowable through pramāṇa—Vedic revelation received by śravaṇa and the remembered tradition—implying that realization of Pati (Shiva) is not arbitrary but grounded in scriptural authority transmitted by the Ācārya.
It highlights the Śrauta–Smārta framework for practice: Veda-based rites learned through śravaṇa and Smṛti-based observances preserved through smaraṇa—both requiring disciplined transmission, which is foundational for regulated Shaiva sādhanā, including Pashupata-oriented observance under a teacher.