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Linga Purana — Purva Bhaga, Shloka 139

वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)

गान्धारश् च सुरापश् च तापकर्मरतो हितः महाभूतो भूतवृतो ह्य् अप्सरोगणसेवितः

gāndhāraś ca surāpaś ca tāpakarmarato hitaḥ mahābhūto bhūtavṛto hy apsarogaṇasevitaḥ

彼为甘达罗;亦为饮苏罗者——以慈恩,连无明所献亦皆受纳。彼乐于苦行与戒律,恒常慈惠。彼为摩诃部多——大元素之真实,众生之群环绕其侧,阿普萨罗诸天女之众侍奉左右。

गान्धारः (gāndhāraḥ)Gāndhāra (a name/epithet
गान्धारः (gāndhāraḥ):
च (ca)and
च (ca):
सुरापः (surāpaḥ)drinker of surā (one who accepts all offerings)
सुरापः (surāpaḥ):
च (ca)and
च (ca):
तापकर्मरतः (tāpakarmarataḥ)devoted to tapas/austerity and ascetic observances
तापकर्मरतः (tāpakarmarataḥ):
हितः (hitaḥ)benevolent, welfare-bringing
हितः (hitaḥ):
महाभूतः (mahābhūtaḥ)the Great Being / great elemental principle
महाभूतः (mahābhūtaḥ):
भूतवृतः (bhūtavṛtaḥ)encircled by bhūtas (spirits/beings), attended by his gaṇas
भूतवृतः (bhūtavṛtaḥ):
हि (hi)indeed
हि (hi):
अप्सरोगणसेवितः (apsarogaṇasevitaḥ)served/attended by groups of Apsarās
अप्सरोगणसेवितः (apsarogaṇasevitaḥ):

Suta Goswami (narrating Shiva’s epithets to the sages of Naimisharanya)

S
Shiva
B
Bhutas
A
Apsaras

FAQs

It frames Shiva as the all-accepting Pati who receives offerings even when the pashu (bound soul) is imperfect, emphasizing that Linga-puja is purified by Shiva’s grace and sustained by tapas and welfare (hita).

Shiva is portrayed as Mahābhūta—the transcendent ground of the elements—yet immanent as the Lord of gaṇas and beings, showing His sovereignty over both subtle spirits (bhūtas) and celestial attendants (apsarās).

Tapas (austerity/discipline) is highlighted: in Pāśupata orientation it signifies sustained inner purification that loosens pāśa (bondage) so the pashu may turn toward the Pati through steady worship.