एकार्णव-सृष्टिक्रमः, ब्रह्म-विष्णु-परस्परप्रवेशः, शिवस्य आगमनं च
कर्तव्यं च कृतं चैव क्रियते यच्च किंचन द्यौरन्तरिक्षं भूश्चैव परं पदमहं भुवः
kartavyaṃ ca kṛtaṃ caiva kriyate yacca kiṃcana dyaurantarikṣaṃ bhūścaiva paraṃ padamahaṃ bhuvaḥ
كلُّ ما ينبغي أن يُفعل بعدُ، وكلُّ ما قد فُعِل، وكلُّ ما يُفعل الآن—مع السماء والفضاء الأوسط والأرض—أنا المقامُ الأسمى وراءَ جميع العوالم، الباتي المتعالي.
Suta Goswami (narrating Shiva’s supreme declaration within the discourse)
It frames the Linga as the sign of the paraṁ padam—Shiva as the transcendent reality that contains all actions and all cosmic realms, making Linga-puja a direct orientation of the pashu (soul) toward Pati (the Lord).
Shiva-tattva is presented as both immanent (present as all that is done/being done/to be done) and transcendent (the supreme state beyond heaven, mid-space, and earth), indicating Pati is not limited by karma or loka.
The takeaway aligns with Pashupata Yoga: steady contemplation (dhyana) on Shiva as the supreme goal (paraṁ padam), supported by Linga-upasana that cuts pasha (bondage) by shifting identity from action-bound doership to the Lord’s transcendence.