भुवनकोशस्वभाववर्णनम् — सप्तद्वीप-पर्वत-लोकविन्यासः तथा यक्ष-उमा-प्रकाशः
अधः सप्ततलानां तु नरकाणां हि कोटयः मायान्ताश्चैव घोराद्या अष्टाविंशतिरेव तु
adhaḥ saptatalānāṃ tu narakāṇāṃ hi koṭayaḥ māyāntāścaiva ghorādyā aṣṭāviṃśatireva tu
Sa ibaba ng pitong daigdig sa ilalim (Saptatala) ay naroon ang di-mabilang na milyun-milyong koṭi ng mga naraka. Kabilang dito ang dalawampu’t walong kakila-kilabot na bahagi—mula Ghora hanggang Māyānta—kung saan ang mga kaluluwang nakagapos (paśu) ay tumatanggap ng bunga ng karma sa ilalim ng batas ng sansinukob.
Suta Goswami
It frames naraka as a karmic consequence for the bound paśu; Linga-worship (Śiva-pūjā) is implied as a purifying Shaiva path that loosens pāśa (bondage) and redirects the soul toward Śiva (Pati) rather than repeated suffering.
By contrast: narakas belong to the realm of karmic regulation, while Shiva-tattva stands as Pati—transcendent to fear and punishment—yet capable of granting grace (anugraha) that frees the paśu from bondage.
No single rite is named, but the teaching supports Pāśupata-oriented discipline—ethical restraint, purification, and Śiva-upāsanā—so the paśu is not driven into lower states by karma.