Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
प्रकृतिः पुरुषः साक्षात् स्रष्टा हर्ता जगद्गुरो त्राता नेता जगत्यस्मिन् द्विजानां द्विजवत्सल
prakṛtiḥ puruṣaḥ sākṣāt sraṣṭā hartā jagadguro trātā netā jagatyasmin dvijānāṃ dvijavatsala
హే జగద్గురో! నీవే సాక్షాత్ ప్రకృతి మరియు పురుషుడు; నీవే సృష్టికర్త, నీవే సంహర్త. ఈ జగత్తులో నీవే త్రాత, నీవే నేత; హే ద్విజవత్సలా, ద్విజులపై కరుణగలవాడవు।
Suta Goswami (narrating the Purva-Bhaga account to the sages of Naimisharanya; verse framed as a direct eulogy addressed to Shiva as Jagadguru)
It identifies Shiva—the reality signified by the Linga—as the supreme Pati who governs creation and dissolution and also guides the soul; thus Linga-puja is worship of the ultimate source, protector, and teacher, not merely a form.
Shiva-tattva is presented as transcending and also encompassing both Prakriti (Śakti) and Puruṣa (conscious principle), functioning as sraṣṭā (emanator) and hartā (reabsorber), and as the compassionate Jagadguru who leads pashus toward release from pasha.
The verse points to guru-bhāva in practice: in puja and Pāśupata-oriented yoga, one meditates on Shiva as the inner guide (netā) and protector (trātā), aligning conduct and contemplation toward liberation rather than worldly gain.