Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
शास्त्रं च शास्ता सर्वेषाम् अकरोत्कामरूपधृक् सर्वसंमोहनं मायी दृष्टप्रत्ययसंयुतम्
śāstraṃ ca śāstā sarveṣām akarotkāmarūpadhṛk sarvasaṃmohanaṃ māyī dṛṣṭapratyayasaṃyutam
主随意取形,作为一切众生之师,撰成圣教(śāstra):此为由摩耶所作、奇妙而迷惑万有的启示,却又具足以现量(直接知觉)及既立诸量(正当认知手段)所证成的凭据。
Suta Goswami (narrating the Purāṇic account to the sages; internal referent is Shiva as Śāstā)
It presents Shiva as Śāstā—the ultimate authority who establishes śāstra—implying that Linga-pūjā and its vidhi are not mere custom but divinely instituted means for the paśu to approach Pati through regulated practice and right knowledge.
Shiva is shown as both transcendent teacher and Māyin: he can assume any form (kāmarūpadhṛk) and employ Māyā to veil, yet he also grounds revelation in pramāṇa—valid cognition such as perception—so that bondage (pāśa) can be recognized and ultimately transcended.
The verse highlights śāstra-based sādhanā: disciplined observance (vidhi) and pramāṇa-guided inquiry, foundational to Pāśupata-oriented practice where right doctrine and lived verification support purification and liberation.