आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
इज्या वेदात्मकं श्रौतं स्मार्तं वर्णाश्रमात्मकम् दृष्ट्वानुरूपमर्थं यः पृष्टो नैवापि गूहति
ijyā vedātmakaṃ śrautaṃ smārtaṃ varṇāśramātmakam dṛṣṭvānurūpamarthaṃ yaḥ pṛṣṭo naivāpi gūhati
อิชยา (การบูชา) มีพระเวทเป็นแก่น ทั้งพิธีศราวตะและข้อปฏิบัติสมารตะ จัดตามวรรณะและอาศรม ผู้ใดเห็นความหมายให้เหมาะแก่กาลเทศะ แล้วเมื่อถูกถามก็ไม่ปกปิด ผู้นั้นย่อมทรงไว้ซึ่งทางธรรมแห่งการบูชาพระศิวะ
Suta Goswami (narrating the dharma of Shiva-oriented worship to the sages of Naimisharanya)
It frames Shiva-worship (including Linga-pūjā) as Veda-rooted and dharma-aligned—performed through Śrauta and Smārta modes—and insists that proper guidance about fitting practice should be openly taught when asked.
Shiva-tattva is implied as the Pati who is approached through Veda-sanctioned worship; the verse emphasizes right understanding and transmission of dharma rather than secrecy, supporting Shiva as the accessible Lord who accepts orderly, appropriate devotion.
Ritualistically, it highlights Śrauta yajña and Smārta observances applied to Shiva-worship under varṇāśrama propriety; yogically, it supports the Pāśupata principle that instruction must be given according to adhikāra (fitness) and context.