The third Stabaka, entitled **Saśarīrāyāśca Sādhanam — “Establishing the embodied/form-bearing nature of the Goddess”**, takes up an important philosophical question: whether the Supreme Śakti and Īśvara are to be understood as entirely formless, as possessing subtle divine forms, or as appearing in form only for the sake of līlā and grace. Śrī Gaṇapati Muni surveys several philosophical positions—dualistic, non-dualistic, māyāvāda and other conceptions—and subjects them to careful reasoning. His conclusion is nuanced: the divine forms of Śiva and Śakti are not material bodies like ours, yet they are not meaningless imaginations either. They are **subtle, luminous, conscious and blissful forms**, assumed and revealed through divine will for cosmic function and the blessing of devotees.

The title is therefore precisely justified by the progression of the verses. Muni argues that if divine masculinity is admitted, divine femininity cannot reasonably be denied; if līlā, revelation and grace are accepted, some meaningful conception of divine embodiment must also be admitted. He then describes the two complementary divine forms in striking metaphysical imagery: the Lord as a **Pranava-like body of concentrated consciousness and radiance**, and the Goddess as an **amṛta- or Soma-like body of pure bliss and rasa**. Knowledge is identified with divine light, and pure delight with divine Soma. Thus *śarīra* here does not mean an ordinary physical body, but a transcendent embodiment of **Cit and Ānanda**.

This Stabaka displays Muni's exceptional skill as both **philosopher and poet**. He compresses debates that ordinarily require lengthy śāstric discussion into extremely short verses of the delicate **Tanumadhyā metre**, advancing objection, counter-question, reasoning and resolution with remarkable economy. At the same time, abstract metaphysics gradually flowers into devotional vision—the Goddess with divine body, garments and golden ornaments, beyond ordinary logic and yet accessible to contemplation. The final verse characteristically links form and metre: these new *Tanumadhyā* verses are offered to make known the ancient **Tanumadhyā**, the exquisitely slender Divine Mother herself. Thus philosophical demonstration, wordplay, metre and devotion converge with great literary finesse.