एकार्णव-सृष्टिक्रमः, ब्रह्म-विष्णु-परस्परप्रवेशः, शिवस्य आगमनं च
कपालमेकं द्यौर्जज्ञे कपालमपरं क्षितिः उल्बं तस्य महोत्सेधो यो ऽसौ कनकपर्वतः
kapālamekaṃ dyaurjajñe kapālamaparaṃ kṣitiḥ ulbaṃ tasya mahotsedho yo 'sau kanakaparvataḥ
จากกะปาละนั้น ส่วนหนึ่งกลายเป็นฟ้า อีกส่วนหนึ่งกลายเป็นแผ่นดิน และจากแก่นกลางได้ผุดขึ้นเป็นเนินสูงใหญ่—คือภูเขาทองนั้นเอง
Suta Goswami (narrating to the sages of Naimisharanya)
It frames the cosmos itself as emerging from a Shiva-marked symbol (kapāla imagery), supporting the Shaiva view that all sacred forms—mountain, earth, and heaven—are valid loci for Linga-centered worship and consecration.
Shiva-tattva is implied as the transcendent Pati whose ordered manifestation (vyakta) becomes the very structure of heaven and earth; the world is not independent, but arises within Shiva’s sovereign, meaning-giving reality.
No specific puja-vidhi is stated, but the verse underwrites tirtha-and-mountain sanctity—supporting practices like Linga-pratishtha and pilgrimage-based devotion, which in Shaiva discipline become aids for loosening pasha (bondage) and orienting the pashu (soul) toward Pati (Shiva).