अमूर्तं यत्पराख्यं वै तस्य मूर्तिरहं प्रिये । अर्वाचीनपराचीना ईश्वरं मां जगुर्बुधाः
amūrtaṃ yatparākhyaṃ vai tasya mūrtirahaṃ priye | arvācīnaparācīnā īśvaraṃ māṃ jagurbudhāḥ
“Hỡi người thương, đối với Thực Tại vô tướng được gọi là ‘Tối Thượng’, ta chính là hình tướng hiển lộ. Vừa gần vừa xa, bậc hiền trí xưng ta là Īśvara.”
Īśvarī/Devī (deduced from vocative 'priye' and self-identification as the mūrti of Parā Brahman)
Tirtha: Kāśī (Avimukta)
Type: kshetra
Listener: Śaunaka and ṛṣis
Scene: An intimate teaching scene: the Lord as luminous liṅga or anthropomorphic Śiva speaks to ‘Beloved’ (Devī/Śakti), showing two horizons—one close (city/temple) and one vast (cosmic expanse)—signifying near and far.
The formless Supreme is accessible through a manifest divine form; the Lord is both immanent (near) and transcendent (far).
As part of the Kāśīkhaṇḍa, the teaching implicitly elevates Kāśī as a place where the Supreme is known as both beyond-form and worshippable form.
No explicit ritual is prescribed; the verse supports devotional worship grounded in metaphysical unity.