पूजाविधान-व्याख्या (Pūjāvidhāna-vyākhyā) — Exposition of the Procedure of Worship
सर्वोपचारवद्भक्त्या भावपुष्पैस्समर्चयेत् । अथवा परिकल्प्यैवं मूर्तिमन्यतमां विभोः
sarvopacāravadbhaktyā bhāvapuṣpaissamarcayet | athavā parikalpyaivaṃ mūrtimanyatamāṃ vibhoḥ
ด้วยภักติประหนึ่งถวายอุปจาระครบถ้วน พึงบูชาพระองค์ด้วย ‘ดอกไม้แห่งภาวะ’ คือความเลื่อมใสภายใน หรือเมื่อกำหนดพระองค์ไว้ดังนี้แล้ว จะบูชาพระผู้แผ่ซ่านทั่วสรรพสิ่งในรูปใดที่ตนเลือกก็ได้
Suta Goswami
Tattva Level: pashu
Type: stotra
Offering: pushpa
It teaches that the essence of Śiva-worship is bhakti: even without external materials, the devotee can offer ‘flowers’ of pure inner feeling and thereby perform complete worship, turning the mind into a sanctified shrine of Pati (Śiva).
The verse supports saguna-upāsanā: Śiva may be approached through any chosen mūrti, including the Śiva-liṅga, because the all-pervading Lord accepts worship offered with sincere devotion, whether through form (liṅga/mūrti) or through inward visualization.
It points to mānasa-pūjā and dhyāna—mentally offering all upacāras (services) and worshipping Śiva through visualization; the practical takeaway is to perform heartfelt inner worship alongside (or in place of) external ritual.