गुणातीताय गुणिने सूक्ष्माय गुरवेऽपि च । नमो महास्वरूपाय भस्मनो जन्मकारिणे
guṇātītāya guṇine sūkṣmāya gurave'pi ca | namo mahāsvarūpāya bhasmano janmakāriṇe
ขอนอบน้อมแด่พระองค์ผู้เหนือคุณทั้งปวง แต่ทรงเป็นเจ้าแห่งคุณทั้งหลาย; แด่ผู้ละเอียดล้ำ และแด่พระคุรุด้วย ขอนอบน้อมแด่มหาสวรูป ผู้ทรงบันดาลกำเนิดภัสมะอันศักดิ์สิทธิ์
Unspecified (stotra voice within Tīrthamāhātmya narration; attributed to the hymn-reciter in the chapter)
Type: kshetra
Scene: Śiva as subtle guru: a vast cosmic form faintly visible behind a serene ascetic Śiva; devotees receive vibhūti; ash-smeared sages sit in meditation, guṇas depicted as three colored streams dissolving into light.
The Lord transcends nature’s qualities yet governs them, and guides seekers as Guru—pilgrimage becomes a doorway to subtle inner knowledge.
The chapter is a tīrtha-māhātmya, but the single verse does not name the locality.
No explicit rule; the mention of bhasma supports ash-related Śaiva practices (bhasma-dhāraṇa) where traditionally observed.