नन्दिकेश्वरोत्पत्तिः — Nandikesvara’s Origin, Shiva’s Boons, and the Rise of Sacred Rivers
त्र्यक्षो दशभुजश्चैव द्वितीय इव शङ्करः तत एव समादाय हस्तेन परमेश्वरः
tryakṣo daśabhujaścaiva dvitīya iva śaṅkaraḥ tata eva samādāya hastena parameśvaraḥ
其具三目十臂,宛如第二位商羯罗(Śaṅkara)显现;就在那一刻,至上主宰(Parameśvara)以手执持,将其摄取。
Suta Goswami (narrating to the sages of Naimisharanya)
By portraying a form “like a second Śaṅkara,” the verse underscores that all mighty manifestations ultimately belong to the one Pati (Lord) who governs creation and dissolution—supporting Linga worship as devotion to the single, supreme Parameśvara beyond changing forms.
Shiva-tattva here is shown as sovereign and immediate: the Supreme Lord can manifest or confront even a Shiva-like power, indicating His transcendence over all derivative energies and His mastery over pasha (bondage) and the worlds it binds.
The verse primarily highlights Pashupati’s lordship rather than a specific rite; as a yogic takeaway, it points to Pāśupata discernment—recognizing the one Supreme Pati behind all appearances, a key insight supporting focused Linga-upāsanā.