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
ขอนอบน้อมแด่ศัมภู ผู้เป็นคุรุ ผู้มีสภาวะทั้งแบบมีส่วน (ปรากฏ) และไร้ส่วน (เหนือรูป). ครั้นสรรเสริญคุรุด้วยคาถาแล้ว พระพรหมและพระวิษณุก็ก้มกราบลง.
Suta Goswami
Tattva Level: pati
Shiva Form: Dakṣiṇāmūrti
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.