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Linga Purana — Purva Bhaga, Shloka 139

वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)

गान्धारश् च सुरापश् च तापकर्मरतो हितः महाभूतो भूतवृतो ह्य् अप्सरोगणसेवितः

gāndhāraś ca surāpaś ca tāpakarmarato hitaḥ mahābhūto bhūtavṛto hy apsarogaṇasevitaḥ

Siya ay si Gāndhāra; at siya rin ang umiinom ng surā—sa habag, tinatanggap niya maging ang handog na iniaalay sa kamangmangan. Siya’y masigasig sa tapa at mahigpit na disiplina, at laging mapagkalinga. Siya ang Mahābhūta—ang Dakilang Elemental na Katotohanan, napapaligiran ng mga pangkat ng nilalang, at pinaglilingkuran ng mga pulutong ng Apsarā.

गान्धारः (gāndhāraḥ)Gāndhāra (a name/epithet
गान्धारः (gāndhāraḥ):
च (ca)and
च (ca):
सुरापः (surāpaḥ)drinker of surā (one who accepts all offerings)
सुरापः (surāpaḥ):
च (ca)and
च (ca):
तापकर्मरतः (tāpakarmarataḥ)devoted to tapas/austerity and ascetic observances
तापकर्मरतः (tāpakarmarataḥ):
हितः (hitaḥ)benevolent, welfare-bringing
हितः (hitaḥ):
महाभूतः (mahābhūtaḥ)the Great Being / great elemental principle
महाभूतः (mahābhūtaḥ):
भूतवृतः (bhūtavṛtaḥ)encircled by bhūtas (spirits/beings), attended by his gaṇas
भूतवृतः (bhūtavṛtaḥ):
हि (hi)indeed
हि (hi):
अप्सरोगणसेवितः (apsarogaṇasevitaḥ)served/attended by groups of Apsarās
अप्सरोगणसेवितः (apsarogaṇasevitaḥ):

Suta Goswami (narrating Shiva’s epithets to the sages of Naimisharanya)

S
Shiva
B
Bhutas
A
Apsaras

FAQs

It frames Shiva as the all-accepting Pati who receives offerings even when the pashu (bound soul) is imperfect, emphasizing that Linga-puja is purified by Shiva’s grace and sustained by tapas and welfare (hita).

Shiva is portrayed as Mahābhūta—the transcendent ground of the elements—yet immanent as the Lord of gaṇas and beings, showing His sovereignty over both subtle spirits (bhūtas) and celestial attendants (apsarās).

Tapas (austerity/discipline) is highlighted: in Pāśupata orientation it signifies sustained inner purification that loosens pāśa (bondage) so the pashu may turn toward the Pati through steady worship.