Adhyaya 40: Kali-yuga Lakshana, Yuga-sandhyamsha, and the Re-emergence of Dharma
प्रकाशते प्रतिष्ठार्थं धर्मस्य विकृताकृतिः ये तं विप्रा निषेवन्ते येन केनापि शङ्करम्
prakāśate pratiṣṭhārthaṃ dharmasya vikṛtākṛtiḥ ye taṃ viprā niṣevante yena kenāpi śaṅkaram
Vì để dựng lập chánh dharma, một hình tướng xuất hiện—dường như biến đổi nhưng không trái với cốt tủy. Những vị Bà-la-môn nương tựa và phụng hành theo đó, bằng bất cứ phương tiện nào, rốt cuộc cũng quy hướng chính Śaṅkara.
Suta Goswami (narrating to the sages of Naimisharanya)
It teaches that the visible form or method (including Linga-pratiṣṭhā and varied rites) is meant to establish dharma, and that sincere engagement ultimately reaches Śaṅkara as the final refuge.
Śiva is implied as Pati—the ultimate goal—so even when dharma appears in an adapted form, the essence is fulfilled when the seeker’s practice culminates in turning toward Śaṅkara.
The verse supports Linga-pratiṣṭhā and disciplined service (niṣevaṇa) as valid approaches; in a Pāśupata sense, outward action is to be interiorized into steadfast refuge in Pati, loosening pāśa (bondage) upon the paśu (soul).