ब्रह्मणो वरप्रदानम् — शिवस्य परत्वप्रतिपादनम् तथा वराहेण भूमेः पुनःस्थापनम्
श्रीविष्णुरुवाच परमेशो जगन्नाथः शङ्करस्त्वेष सर्वगः आवयोरखिलस्येशः शरणं च महेश्वरः
śrīviṣṇuruvāca parameśo jagannāthaḥ śaṅkarastveṣa sarvagaḥ āvayorakhilasyeśaḥ śaraṇaṃ ca maheśvaraḥ
Wika ni Śrī Viṣṇu: “Ang Śaṅkara na ito ang Kataas-taasang Panginoon, ang Tagapaghari ng sansinukob, ang sumasaklaw sa lahat. Siya ang Panginoon naming dalawa at ng lahat ng umiiral; si Mahādeva lamang ang aming kanlungan.”
Vishnu
It establishes Mahādeva as the supreme Refuge (śaraṇa) and Lord of all, grounding liṅga-pūjā in the principle that worship of the Liṅga is worship of the all-pervading Pati who rules the entire cosmos.
Shiva is presented as Parameśvara—Jagannātha and Sarvaga—transcendent yet immanent, the sovereign over even the highest devas, fitting the Shaiva Siddhānta frame where Pati alone is the ultimate controller and liberator of the paśu.
The key practice is śaraṇāgati (taking refuge) in Maheshvara—an inner limb aligned with Pāśupata orientation—supporting external liṅga-pūjā with devotion and surrender to the Pati who removes pāśa (bondage).