अलक्ष्यमिति वा मत्वा महेशानं महामते । ततः किमर्थ दाशार्हं न स्तौषि पुरुषोत्तमम्
alakṣyamiti vā matvā maheśānaṃ mahāmate | tataḥ kimartha dāśārhaṃ na stauṣi puruṣottamam
அல்லது, ஓ மகாமதியே, மகேசானன் கண்காணாதவன் என எண்ணினால், தாசார்ஹனான புருஷோத்தமனை ஏன் துதிக்கவில்லை?
Lomaharṣaṇa (Sūta) (deduced; Māheśvarakhaṇḍa narrative frame)
If one hesitates to praise the unseen Śiva, one should at least praise the manifest Supreme Lord (Kṛṣṇa/Viṣṇu); devotion should not be withheld.
No tīrtha is identified; the focus is on deity-praise and theological orientation.
Stotra (praise) of Maheśāna and/or Puruṣottama is implied.