The Mahanirvana Tantra States:

“Ugratara Sulapani Subhadra Bhuvaneswari
Niladrau tu Jagannatha Sakshat Dakshina Kalika”

“The Sanskrit phrase "Ugratara Sulapani Subhadra Bhubaneswari Niladrau tu sakshat Jagannatha Dakshina Kalika" means, "In Niladri (Martya Baikuntha Puri Jagannath Dham), Balabhadra is Ugratara (a powerful form of the Goddess), Subhadra is Bhubaneswari (another form of the Goddess), and Jagannath is Dakshina Kalika (a form of the Goddess Kali)". This Tantric reference from the Mahanirvana Tantra illustrates the integration of Shakta (Goddess worship) traditions with the worship of the Jagannath holy trinity.”

These three Devis are the most important Goddesses in the Tantric rituals;
so Balabhadra is connected with Maha Sarasvati, Subhadra with Maha Lakshmi and Jagannatha with Maha Kali.

To highlight this identification, the Deities of Jagannatha, Balabhadra and Subhadra always wear saris (the garment generally used by women)
and decorated with nose ornament made of flowers, like a nose ring,

Jagannatha is worshiped with the bija mantra klim and sits on the Kali yantra as Daksina kalika.

The Kalika Purana says:

“Among the Tantric Pithas, the first and foremost is Udra or Uddiyana (Odisha), the second is Jalandhara, the third is Purnagiri and the fourth is Kamarupa.”

Devi Bhagavata says:

“In Odisha, Vimala is Parashakti and Pureshvari, the source of the creation of the universe, residing in the City of Jewels. I offer my homage to You, o Goddess, together with Your Bhairava, Madhava. Please bless me.”
So In Uddiyan Peetha, Shakti Is "Vimala" and Her Bhairav Is "Madhav"

The mantra used in Puja Rituals Of Jagannatha temple for daily worship:

Aim klim krsnaya Hrim govindaya
Shrim gopijana vallabhaya swaha hraso ।

The bija mantras used in tha daily puja are Srim for Balabhadra (Ugratara),
Hrim for Subhadra (Bhubanesvari), and Klim for Jagannatha (Dakshina Kali)

In the Jagannatha temple, in front of Goddess Vimala, Maha-navami in Durga puja.

Its hard to understand divine play, And divine form of goddess, Even gods Cannot do it, We are still mere human being.

The Shvetashvetropa Upanishad says:

tvaṁ strī tvaṁ pumānasi
tvaṁ kumāra uta vā kumārī |

tvaṁ jīrṇo daṇḍena vañcasi
tvaṁ jāto bhavasi viśvatomukhaḥ ||

“You are simultaneously woman and man, You are youthful girl and boy and at the same time You are the elder old too, Who walks bent with support of a walking stick, You are self-manifested, and Your divine face is everywhere.”

Another Proof Can Be Seen As, Shakti, The Goddess Being Self of Everything and she is not being apart Form Anything.

Itasya stavam prasaden
sarvamanyo bhavishyasi |

Sarvaroop mayi devi
sarva devi mayam jagat |

Atoham vishve rupa
tam namami Parmeshwari |
- Murti Rahasya

By her Divine grace you will Be established and Accepted Everywhere,
She is Cosmic And within all Forms, And Whole Universe Is full of her Only,
Therefore i Praise the Primordial Mother, The Goddess Above Everything.

“Special significance for Maa Dakshina Kali Worship at Niladri”

On Saturday Or Tuesday , Offering Joba Phool (Hibiscus Flower) Mala and Ghee on Akhand Jyoti Deepam  to Goddess Maa Dakshina Kali  at the Puri Jaagannath Dham ( Martya Baikuntha ) brings Peace and freedom from evil, ignorance, and egoism, which stand in the way of human purity and peace  and protect  from accidents and misfortunes.

Dakshina Kali worship from the Mahanirvana Tantra is significant in Niladri (Puri Jagannath Dham) due to the goddess's fierce protective power and her essential role in the tantric traditions associated with Lord Jagannath. This connection is central to spiritual identity, which blends Vaishnava traditions (centered on Jagannath) with ancient tantric Shakti worship.

Significance of Offering :

Hibiscus  (Joba Phool ) Mala, with its strong and bright red colour, is associated with the fierce form of feminine energy, Goddess Dakshina Kali. Known for her intense energy and protective nature, Maa Dakshina Kali is worshipped with devotion and Hibiscus, with its vibrant red colour, symbolises the fierce aspect of Goddess Kali's personality.

When Offering Pure ghee on Akhanda deepam to Maa Dakshina Kali, these general meanings take on an even more profound significance related to her specific form. Maa Dakshina Kali is a benevolent and protective form of the goddess who grants liberation to her devotees. 

Removal of ignorance: Maa Dakshina Kali is the vanquisher of ignorance, ego, and worldly attachments. The Akhanda ghee lamp's flame, which burns away negativity, perfectly mirrors her role in destroying inner darkness and leading devotees toward enlightenment. 

Surrender and devotion: Offering Pure ghee on Akhanda deepam  is an act of deep devotion and surrender to the goddess. It signifies a willingness to burn away one's ego and submit to the divine will, a path that Maa Dakshina Kali encourages. 

Invoking blessings: Lighting a ghee lamp for Maa Dakshina Kali is a way of invoking her powerful blessings for guidance, spiritual growth, and protection from all forms of evil. The eternal nature of the akhanda deepam represents a continuous prayer for her divine grace. 

Connection to primal energy: Dakshina Kali is a formidable and primal force. By lighting a ghee lamp, which is associated with the pure element of fire (Tej Tatva), a devotee connects with Kali's dynamic and transformative energy.

“Jai Maa Dakshina Kali”

{ For Tantra Pooja }