Introduction: Position of Mahesh-dhāma
• Below Hari-dhāma (Vaikuṇṭha/Goloka) – It is not fully spiritual but also not entirely material.
• Above Devī-dhāma – It is beyond the direct influence of Māyā (illusion), yet it still has some connection to material existence.
Nature of Mahesh-dhāma
• It is the realm of Lord Śiva, who serves as a transformative force between the material and spiritual worlds.
• In Gaudiya thought, Śiva is seen as both a devotee and a divine personality—not equal to Viṣṇu but also not an ordinary jīva (soul).
• It is sometimes equated with Kailāśa, the heavenly abode of Śiva, where he resides with Pārvatī and his associates.
Spiritual Role of Śiva
• For Vaishnavas, Śiva is a great devotee of Viṣṇu/Kṛṣṇa (Vaishnavānām yathā Śambhu).
• For Śaivas and Śāktas, he is the Supreme Being or the consort of Devī (Durgā).
• He acts as a spiritual gateway, helping souls transcend material existence toward higher spiritual realization.