Shloka 159
Śiva-nāmānukīrtana-prastāvaḥ
Prologue to the praise of Śiva and the Upamanyu testimony
कभी भयंकर रूप धारण करके अपने नेत्रोंद्वारा लोगोंमें त्रास उत्पन्न करते हुए जोर- जोरसे अट्टहास करते, जागते, सोते और मौजसे अँगड़ाई लेते हैं ।।
japate japyate caiva tapate tapyate punaḥ | dadāti pratigṛhṇāti yujjate dhyāyate 'pi ca ||
婆苏提婆说道：“他既行持持诵（japa），亦为持诵所召请；他既修苦行（tapas），亦是苦行所趋之究竟。施与者是他，受施者亦是他；他修瑜伽，亦复入禅观（dhyāna）。”此教义昭示：遍在之主既是宗教行持的施行者，也是其所归向的对象；故而信爱与戒行，终究皆指向——并由——同一至上实相所维系。
वासुदेव उवाच
Educational Q&A
All spiritual disciplines—japa, tapas, dāna, yoga, and dhyāna—ultimately converge in the Supreme: the Lord is presented as both the doer and the object/goal of these acts, emphasizing divine immanence and the unity of worshipper, worship, and worshipped at the highest level.
Vāsudeva is describing the Lord’s all-encompassing presence in religious life: the same divine reality is spoken of as performing sacred practices and also being the one to whom those practices are directed—receiving offerings, granting gifts, and abiding as the focus of yogic and meditative effort.