उमामहेश्वरव्रतं—पञ्चाक्षरमन्त्रस्य माहात्म्यं, न्यासः, जपविधिः, सदाचारः, विनियोगः
अहमेको द्विधाप्यासं प्रकृत्यात्मप्रभेदतः स तु नारायणः शेते देवो मायामयीं तनुम्
ahameko dvidhāpyāsaṃ prakṛtyātmaprabhedataḥ sa tu nārāyaṇaḥ śete devo māyāmayīṃ tanum
अहमेकोऽपि प्रकृत्यात्मप्रभेदतः द्विधा अभवम्। स देवो नारायणः मायामयीं तनुमास्थाय योगनिद्रायां शेते॥
Suta Goswami (narrating the Purāṇic teaching; internal voice presented as the cosmic Lord’s declaration)
It grounds Linga-upāsanā in non-duality: the One Lord manifests as consciousness (Ātman/Śiva-tattva) and power/nature (Prakṛti/Śakti), so worship of the Linga points beyond form to the Pati who pervades both.
Shiva-tattva is implied as the One reality that appears as two principles—conscious Self and Prakṛti—while remaining transcendent; Māyā is a śakti through which manifestation occurs without diminishing the Lord’s non-dual sovereignty as Pati.
The verse points to yogic repose (yoga-nidrā/samādhi-like resting) and contemplation of Māyā-śakti—useful as a dhyāna in Linga-pūjā: meditate on the Lord as beyond Pāśa (bondage) while governing Prakṛti for the sake of the paśu’s liberation.