Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
पादान्तं विष्णुलोकं वै कौमारं शान्तमुत्तमम् औमं माहेश्वरं चैव तस्माद्दृष्टा चतुष्पदा
pādāntaṃ viṣṇulokaṃ vai kaumāraṃ śāntamuttamam aumaṃ māheśvaraṃ caiva tasmāddṛṣṭā catuṣpadā
在此“足分”(Pāda)的终极处,确有毗湿奴之界;其上更有童子神之域(Kaumāra),至寂、至胜、至妙。继而为“奥姆”(Oṃ)之境,并有大自在天(Māheśvara,湿婆)之界。由是“四分之足”如所见而宣说。
Suta Goswami (narrating to the sages of Naimisharanya)
It frames spiritual ascent as a graded movement through realms culminating in the Māheśvara sphere, implying that Linga-upāsanā is oriented toward realizing Pati (Śiva) beyond intermediary cosmic stations.
Śiva-tattva is indicated as the Māheśvara culmination—beyond tranquil intermediary regions and even the praṇava-domain—signifying Pati as the final refuge and highest ontological station.
Praṇava (Oṃ) contemplation is implied as a yogic bridge in ascent; in a Pāśupata-oriented reading, disciplined japa and inner stillness lead the paśu (soul) beyond pasha (bondage) toward the Māheśvara realization.