Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
विष्णुलोकः स्मृतं स्थानं पुनरावृत्तिदुर्लभम् स्कान्दमौमं तथा स्थानं सर्वसिद्धिसमन्वितम्
viṣṇulokaḥ smṛtaṃ sthānaṃ punarāvṛttidurlabham skāndamaumaṃ tathā sthānaṃ sarvasiddhisamanvitam
Viṣṇuloka被忆为一处难以再返(入于反复受身)之居所。同样,Skanda之界与Oṃ之界,皆具足一切成就(siddhi)——然依湿婆派之见,此等成就唯在Pati之主Śiva的恩典中,引导被缚之paśu超越一切lokas时,方成熟为真实解脱。
Suta Goswami (narrating to the sages of Naimisharanya)
It frames even exalted realms (Viṣṇuloka, Skanda-loka, Oṃ-loka) as “stations” with great fruits, while implying that the devotee’s highest aim in Linga-worship is to seek Śiva as Pati and transcend all lokas, not merely attain heavenly residence.
By implication: Shiva-tattva is that which surpasses loka-based attainments and siddhis. In Shaiva Siddhanta terms, Śiva as Pati grants anugraha (liberating grace) that carries the paśu beyond return, beyond even the finest cosmic abodes.
The verse emphasizes siddhi-bearing destinations associated with mantra (Oṃ) and divine realms; the Shaiva takeaway is to prioritize Pāśupata-oriented sādhanā—mantra, dhyāna, and Linga-pūjā—aimed at liberation rather than siddhi-display.