Adhyaya 52: सोमाधारः, पुण्योदानदी, मेरुप्रदक्षिणा, जम्बूद्वीपनववर्षवर्णनम्
वर्षाणां तत्र जीवन्ति अश्वत्थाशनजीवनाः हैरण्मया इवात्यर्थम् ईश्वरार्पितमानसाः
varṣāṇāṃ tatra jīvanti aśvatthāśanajīvanāḥ hairaṇmayā ivātyartham īśvarārpitamānasāḥ
وہاں وہ بہت برسوں تک زندہ رہتے ہیں، مقدّس اشوتھ کے پتّے کھا کر گزر بسر کرتے ہیں۔ سونے کی مانند درخشاں، ان کے دل و دماغ پوری طرح ایشور کے حضور نذر ہیں۔
Suta Goswami
It emphasizes inner offering (mānasa-arpana): true devotion to the Lord behind the Linga is shown by a mind surrendered to Īśvara, supported by purity and restraint.
Shiva is implied as Īśvara/Pati—the sovereign Lord to whom the devotees dedicate their consciousness, and by whose grace the bound soul (paśu) can become purified and radiant.
A tapas-oriented, Pāśupata-style discipline: austerity, simple sustenance (aśvattha-based), and continuous mental dedication to Īśvara.