पञ्चकृत्यलक्षणनिर्णयः
Definition of Śiva’s Five Cosmic Acts—Pañcakṛtya
सकलाकलरूपाय शंभवे गुरवे नमः । इति स्तुत्वा गुरुं पद्यैर्ब्रह्मा विष्णुश्च नेमतुः
sakalākalarūpāya śaṃbhave gurave namaḥ | iti stutvā guruṃ padyairbrahmā viṣṇuśca nematuḥ
సకలమూ నిష్కలమూ అయిన స్వరూపముగల గురు-స్వరూప శంభువుకు నమస్కారం. ఇలా పద్యాలతో గురువును స్తుతించి బ్రహ్మా, విష్ణువులు ప్రణమించారు.
Suta Goswami
Tattva Level: pati
Shiva Form: Dakṣiṇāmūrti
Sthala Purana: Not a Jyotirliṅga episode; the verse highlights Śiva as Guru (best mapped iconographically to Dakṣiṇāmūrti) and as both sakala (manifest) and akala (transcendent).
Significance: Supports guru-bhakti and tattva-vicāra: approaching Śiva as the supreme teacher who reveals the path beyond pāśa (bondage).
Mantra: sakalākalarūpāya śaṃbhave gurave namaḥ | iti stutvā guruṃ padyairbrahmā viṣṇuśca nematuḥ
Type: stotra
Role: teaching
Offering: pushpa
It affirms Śiva as the supreme Guru who is simultaneously transcendent (akala/nirguṇa) and immanent (sakala/saguṇa), and shows even Brahmā and Viṣṇu attaining right orientation through humble reverence to that Guru-principle.
Calling Śiva “sakala–akala” supports Linga worship as a bridge: the Linga is a manifest support for devotion (sakala) that points the devotee toward the partless Absolute (akala) beyond all limiting forms.
The verse suggests stuti (hymnic praise) and namaskāra (prostration) to Śiva as Guru—practically expressed through japa of a Śiva-mantra (especially the Pañcākṣarī) along with devotional recitation and reverent bowing.