Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
ततो ऽसृजच्च संकल्पं धर्मं चैव सुखावहम् सो ऽसृजद् व्यवसायात्तु धर्मं देवो महेश्वरः
tato 'sṛjacca saṃkalpaṃ dharmaṃ caiva sukhāvaham so 'sṛjad vyavasāyāttu dharmaṃ devo maheśvaraḥ
ต่อมาเทพมหेशวรทรงบังเกิดพลังแห่งสังกัลปะ (เจตจำนง) และทรงให้กำเนิดธรรมะอันนำสุขอันแท้จริง ด้วยความแน่วแน่แห่งพระประสงค์ (วยวสายะ) ธรรมะนั้นเองจึงปรากฏโดยพระมหาเทวะ
Suta Goswami (narrating the Purana; describing Maheshvara’s creative act)
It frames Dharma as Śiva’s own emanation—so Linga-pūjā is not merely ritual, but alignment with the Lord’s saṅkalpa (divine intention) and the cosmic order He establishes.
Śiva is shown as Pati (the sovereign Lord) whose mere resolve (vyavasāya/saṅkalpa) manifests Dharma; He is the conscious source of order, auspiciousness, and the conditions for the pashu’s upliftment beyond pāśa.
The verse highlights saṅkalpa-śuddhi (purifying intention) and niścaya (steady resolve), foundational to Pāśupata discipline: worship and yoga become effective when grounded in firm commitment to Dharma.