Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
यस्माच्चैव क्रिया भूत्वा द्विपदा च महेश्वरी दृष्टा पुनस्तथैवैषा सावित्री लोकभाविनी
yasmāccaiva kriyā bhūtvā dvipadā ca maheśvarī dṛṣṭā punastathaivaiṣā sāvitrī lokabhāvinī
यस्मादेव क्रियाशक्तिरभवद् द्विपदा महेश्वरी। दृष्टा पुनस्तथैवैषा सावित्री लोकभाविनी॥
Suta Goswami (narrating the Purva-Bhaga creation account to the sages of Naimisharanya)
It identifies Kriyā-śakti as arising from the Lord (Pati) and manifesting as the Goddess who generates the worlds—implying that Linga-pūjā is not mere action, but Śiva’s own power of sanctified action operating to purify the pashu (soul) and align it with the cosmic order.
Śiva-tattva is shown as the source from which operative power (kriyā) becomes manifest; the Lord is Pati, and His Śakti appears as Mahēśvarī/Sāvitrī to project and sustain loka—indicating non-duality-in-function: Pati is the ground, Śakti is the mode of manifestation.
Kriyā is foregrounded—pointing to disciplined sacred action (pūjā, mantra-japa, and rule-bound observance) as a Shaiva means that weakens pāśa (bondage) and supports Pāśupata-oriented inner transformation.