महदादि विशेषांतं भूतजालं यदीरितम् । पंचविंशति संख्याकं तेषामीशो यतः स्मृतः
mahadādi viśeṣāṃtaṃ bhūtajālaṃ yadīritam | paṃcaviṃśati saṃkhyākaṃ teṣāmīśo yataḥ smṛtaḥ
مہت سے لے کر خاص عناصر تک جن بھوتوں/اصولوں کا مجموعہ کہا گیا ہے، وہ پچیس کی تعداد میں ہے؛ چونکہ وہ ان سب کا ایشور (مالک) یاد کیا جاتا ہے، اس لیے (وہ) بھوتیشور کہلاتا ہے۔
Śiva (deduced)
Tirtha: Bhūteśvara
Type: kshetra
Listener: (ṛṣi assembly)
Scene: A teaching moment: the narrator/sage explains the 25 tattvas—from Mahat to the specific elements—while indicating the Bhūteśvara liṅga as the Lord over them; subtle cosmological diagram motifs appear around the shrine.
Śiva is praised not only as a deity of place but as the Lord of the entire tattva-structure underlying embodied existence.
Bhūteśvara at Prabhāsa Kṣetra, whose name is linked to lordship over the cosmic principles.
No direct rite here; it provides doctrinal grounding (tattva-meaning) that sanctifies the act of worship and pilgrimage.