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
为使正法得以安立,一种形相显现——似乎变异,却不违其本质。那些依止并奉行此理的婆罗门,无论以何种方式,终究都是趋向于商羯罗本身。
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).