उमामहेश्वरव्रतं—पञ्चाक्षरमन्त्रस्य माहात्म्यं, न्यासः, जपविधिः, सदाचारः, विनियोगः
यो गुरुः स शिवः प्रोक्तो यः शिवः स गुरुः स्मृतः यथा शिवस् तथा विद्या यथा विद्या तथा गुरुः
yo guruḥ sa śivaḥ prokto yaḥ śivaḥ sa guruḥ smṛtaḥ yathā śivas tathā vidyā yathā vidyā tathā guruḥ
यो गुरुः स शिवः प्रोक्तः, यः शिवः स गुरुः स्मृतः। यथा शिवस्तथा विद्या, यथा विद्या तथा गुरुः॥
Suta Goswami (narrating to the sages of Naimisharanya; teaching conveyed as Shaiva doctrine)
It establishes that approaching the Guru is approaching Śiva Himself; thus Linga-pūjā and mantra-upāsanā become effective through Śiva-given instruction (upadeśa) transmitted by the Guru.
Śiva-tattva is presented as identical with liberating Knowledge (vidyā): the Pati (Lord) reveals Himself as wisdom that cuts the pāśa (bondage) of the paśu (soul), and that revelation is embodied in the Guru.
Guru-sevā and dīkṣā/upadeśa-centered practice is implied: receiving Śiva-vidyā (mantra and jñāna) from the Guru as the foundation for Pāśupata-oriented sādhana and Śiva-pūjā.