सदसद्व्यक्तमव्यक्तं यमाहुर्ब्रह्मवादिनः ।। नित्यमेकमनेकं च वरं तस्माद्वृणोम्यहम् ।। ३१।।
I choose the boon from that deity, whom the philosophers call eternal, the single, the multitude, separate from the existent and non-existent and the unmanifest.
हेतुवादविनिर्मुक्तं सांख्ययोगार्थदम्परम्।। यमुशन्ति हि तत्त्वज्ञा वरन्तस्माद्वृणोम्यहम् ।। ३२ ।।
I choose the boon from that deity whom the knowers of reality consider free from causations, disputes and the bestower of the principles of Sāṅkhya and Yoga.
There is no greater entity than lord Śiva who is beyond the attributes. He is the cause of all causes. He is the most excellent of Brahmā, Viṣṇu and other gods.