एकार्णव-सृष्टिक्रमः, ब्रह्म-विष्णु-परस्परप्रवेशः, शिवस्य आगमनं च
अस्मान्महत्तरं भूतं गुह्यमन्यन्न विद्यते महतः परमं धाम शिवम् अध्यात्मिनां पदम्
asmānmahattaraṃ bhūtaṃ guhyamanyanna vidyate mahataḥ paramaṃ dhāma śivam adhyātmināṃ padam
أعظمُ من هذا المبدأ الظاهر لا توجدُ حقيقةٌ سرّيةٌ أخرى. وفوقَ المَهَت (mahat) تقومُ الدارُ العليا—شِڤا—وهو الغايةُ الباطنةُ لأهلِ معرفةِ الآتمان.
Suta Goswami (narrating the Linga Purana’s teaching to the sages of Naimisharanya)
It frames Śiva as the highest, most secret Reality beyond cosmic principles like mahat; thus Linga-worship is not merely ritual, but a means to realize Pati (Śiva) as the supreme Abode.
Śiva-tattva is presented as transcendent—beyond mahat (cosmic intellect) and deeper than any “hidden” principle—yet attainable as the adhyātmic padam, the inner goal for Self-knowers.
The verse emphasizes adhyātma-oriented realization: inward Pāśupata-style discipline (turning from tattvas to the indwelling Pati) rather than externalism alone, with worship serving as support for inner ascent.