Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
तपसा प्राप्य सर्वज्ञं तुष्टाव पुरुषोत्तमः श्रीभगवानुवाच महेश्वराय देवाय नमस्ते परमात्मने
tapasā prāpya sarvajñaṃ tuṣṭāva puruṣottamaḥ śrībhagavānuvāca maheśvarāya devāya namaste paramātmane
Tendo alcançado, por meio da austeridade (tapas), o Senhor Onisciente, o Ser Supremo (Puruṣottama) O louvou. O Bem-aventurado disse: “Saudações a Mahēśvara, ao Senhor divino—saudações ao Supremo Si (Paramātman).”
Sri Bhagavan (Puruṣottama, contextually Vishnu) within Suta’s narration
It frames Shiva as the directly approachable Pati (Lord) who is attained through tapas and then praised with namas—establishing devotion (stuti) as a core limb supporting Linga-oriented worship.
Shiva is addressed as Sarvajña (omniscient), Maheśvara (sovereign Lord), and Paramātman (supreme inner Self), indicating Shiva-tattva as the transcendent ruler who loosens pasha (bondage) and grants right knowledge to the pashu (soul).
Tapas (austerity) is highlighted as the yogic means of approach—aligned with Pāśupata discipline where purification and focused devotion culminate in Shiva-stuti and surrender (namas).