विष्णुरुवाच—एकाक्षर-प्रणव-लिङ्ग-व्याप्ति-शिवस्तोत्रम्
सुताराय विशिष्टाय नमो दुन्दुभिने हर शतरूपविरूपाय नमः केतुमते सदा
sutārāya viśiṣṭāya namo dundubhine hara śatarūpavirūpāya namaḥ ketumate sadā
Pagpupugay sa Kanya na kumikislap na gaya ng bituin at lubhang natatangi; pagpupugay kay Hara, ang Panginoong tulad ng tambol (dundubhi) na umaalingawngaw bilang pahayag ng sansinukob. O Hara—pagyukod sa Iyo na nag-aanyong sandaang anyo at gayon din ay lampas sa anyo; pagpupugay magpakailanman sa Iyo, ang Watawat ng Kamalayan, ang laging nagniningning na Tanda.
Suta (narrating a Shiva-stuti within the discourse to the sages of Naimisharanya)
It praises Shiva as both multi-formed and beyond form, supporting Linga-upasana where the Linga functions as the transcendent sign (ketu) of the Formless Pati while still allowing devotion through manifest names and attributes.
Shiva is presented as Pati who guides beings (sutara), pervades creation through countless manifestations (śatarūpa), yet remains unrestricted by any single form (virūpa), revealing a Siddhanta-style balance of immanence and transcendence.
A stuti-based upasana: recitation of divine names with contemplation—meditating on Shiva as inner sound/resonance (dundubhi) and as the luminous sign of consciousness (ketumat), dissolving pasha in the pashu through devotion and insight.