Śivasaṃhitā 5.246

The koṭi (ten million) of repetitions is the culmination point of the entire mantric scale: here the mahāyogī simply «dissolves» (līyate) into the parama-pada. There is no description of achievements or powers—only the silent dissolution into the Supreme. The scale ascends from worldly siddhis to equality with the gods, concluding not in a power but in the disappearance of the one who could have powers.

Koṭi-ekayā = with one koṭi (koṭi = ten million, literally the «peak», the highest point of the arc), mahāyogī = the great yogi (one who has culminated the path), līyate = dissolves (lī = to dissolve, merge, disappear into), parama-pada = the supreme state (parama = supreme, pada = foot, step, state).

The scale from one lakh to thirty lakhs to one koṭi follows the classical Hindu arithmetic progression. The koṭi as the final number has cosmic resonances: in Purāṇic astronomy there are «ten million suns» as an image of Brahman’s light, the same symbol used in verse 197. The mahāyogī’s dissolution into the parama-pada is their reunion with that light which had always been their nature.