ध्यानयोगेन रुद्रदर्शनम् — रुद्रावतार-परिवर्तक्रमः, लकुली (कायावतार), पाशुपतयोगः, लिङ्गार्चन-निष्ठा
स्मयन्प्राह महादेव ऋग्यजुःसामसंभवः श्रीभगवानुवाच तपसा नैव वृत्तेन दानधर्मफलेन च
smayanprāha mahādeva ṛgyajuḥsāmasaṃbhavaḥ śrībhagavānuvāca tapasā naiva vṛttena dānadharmaphalena ca
स्मयन् प्राह महादेवः ऋग्यजुःसामसंभवः श्रीभगवानुवाच—न तपसा केवलं, न वृत्तमात्रेण, न दानधर्मफलैश्च परमं प्राप्यते।
Shiva (Mahadeva)
It redirects the devotee from relying only on external merit (tapas, good conduct, charity) toward inner Śiva-realization—implying that Linga-pūjā must be joined with bhakti, jñāna, and surrender to Pati (Śiva), not treated as mere merit-making.
Śiva is presented as the Veda-source (ṛg-yajuḥ-sāma-saṃbhavaḥ) and as Pati who is not compelled by karmic fruits; He is attained by a deeper transformation than ritual or ethical credit—through grace-aligned realization.
The verse implicitly critiques “fruit-based” practice and points toward Pāśupata-oriented sādhana: disciplined worship and yoga culminating in inward detachment from phala (results) and exclusive reliance on Śiva as the liberating Lord.