Adhyaya 59 — सूर्याद्यभिषेककथनम्
Surya and Related Abhisheka/ Cosmological Determinations
नयनं चैवम् ईशस्य दक्षिणं भास्करः स्वयम् तेषां जनानां लोके ऽस्मिन् नयनं नयते यतः
nayanaṃ caivam īśasya dakṣiṇaṃ bhāskaraḥ svayam teṣāṃ janānāṃ loke 'smin nayanaṃ nayate yataḥ
नयनं चैवम् ईशस्य दक्षिणं भास्करः स्वयम्। लोकेऽस्मिन् जनानां नयनं नयते यतः॥
Suta Goswami (narrating to the sages of Naimisharanya)
It teaches that worship of the Liṅga is worship of Īśa as the indwelling ruler of the cosmos—where even Sūrya functions as His right eye—so devotees revere all cosmic powers as expressions of the one Pati.
Śiva-tattva is shown as supreme lordship (Patihood): Īśa is the inner governor whose śakti makes perception possible, while the Sun is a manifested organ within His cosmic form.
A contemplative upāsanā is implied: in Pāśupata-oriented discipline, one practices sense-restraint by meditating that sight and its light are governed by Īśa, with Sūrya as His divine eye.