Skanda Purana — Mahesvara Khanda, Shloka 102
यं स्तौति वेदस्तमहं प्रपद्ये तत्पुरुषसंज्ञं शरणं द्वितीयम् । त्वां विद्महे तच् नस्त्वं प्रदेहि श्रीरुद्र देवेश नमोनमस्ते
yaṃ stauti vedastamahaṃ prapadye tatpuruṣasaṃjñaṃ śaraṇaṃ dvitīyam | tvāṃ vidmahe tac nastvaṃ pradehi śrīrudra deveśa namonamaste
我皈依那位为诸吠陀所赞颂者——名为“怛特补鲁沙”(Tatpuruṣa)的第二归依处。我们知晓您；愿您赐予我们那同一恩典。噢吉祥的鲁陀罗，诸天之主，我一再顶礼于您。
A dvija devotee (as implied by the immediate narrative context)
Scene: A devotee with folded hands stands before a radiant four/five-faced Śiva, the Tatpuruṣa aspect emphasized; Vedic seers and subtle Veda-mantras appear as luminous script around the deity.
FAQs
True refuge is Śiva as revealed by the Veda; knowledge must mature into prayer for anugraha (divine grace).
No site is directly named; the verse is a face-aspect (Tatpuruṣa) praise within the chapter’s sacred narrative.
An implied upāsanā: taking refuge (prapatti) and repeated salutations (namas), akin to mantra-style devotion.