Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
स एव सर्वदेवेशः सर्वेषामपि शङ्करः लीलया देवदैत्येन्द्रविभागमकरोद्धरः
sa eva sarvadeveśaḥ sarveṣāmapi śaṅkaraḥ līlayā devadaityendravibhāgamakaroddharaḥ
唯有他是诸天之主;唯有他是善施者商羯罗(Śaṅkara),普利一切众生。仅以其神圣的līlā之戏,他建立了诸天与代底耶诸王之间的区分与秩序,以维系宇宙法则。
Suta Goswami (narrating to the sages of Naimisharanya)
It frames Shiva as Sarvadeveśa—the supreme Lord behind all divine powers—so Linga worship is directed to the ultimate Pati rather than to limited deities.
Shiva-tattva is shown as sovereign and all-beneficent (Śaṅkara), effortlessly regulating cosmic hierarchies by līlā, indicating transcendence and lordship over all orders of beings.
No specific rite is named; the takeaway is devotional alignment (bhakti) and contemplative recognition of Shiva as Pati, which undergirds Pāśupata-oriented worship and meditation.