अध्याय 91: अरिष्ट-लक्षण, मृत्यु-संस्कार, पाशुपत-धारणा तथा ओङ्कार-उपासना
मासे मासे ऽश्वमेधेन यो यजेत शतं समाः तेन यत्प्राप्यते पुण्यं मात्रया तदवाप्नुयात्
māse māse 'śvamedhena yo yajeta śataṃ samāḥ tena yatprāpyate puṇyaṃ mātrayā tadavāpnuyāt
O mérito obtido por quem realiza o sacrifício Aśvamedha mês após mês durante cem anos—esse mesmo mérito é alcançado até por uma única mātrā deste ato devocional śaiva, tal é a sua potência.
Suta Goswami (narrating to the sages of Naimisharanya)
It teaches the puṇya-taratamya (hierarchy of merits): even a small measure of Śaiva devotion associated with the Linga can equal the merit of vast Vedic sacrifices, emphasizing Śiva’s grace over sheer ritual magnitude.
Śiva-tattva is implied as Pati (the Lord) whose anugraha (grace) makes liberation-oriented merit accessible to the pashu (bound soul) without dependence on extreme, resource-heavy rites—devotion becomes a direct channel to His saving power.
A Śaiva practice (implied Linga-pūjā/Śiva-bhakti with offering, japa, or observance) is praised as yielding extraordinary fruit, aligning with Pāśupata spirit: inner devotion and surrender surpass external ritual scale.