आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
मनश् च पञ्च भूतानि शिवः षड्विंशकस्ततः स एव भर्ता कर्ता च विधेरपि महेश्वरः
manaś ca pañca bhūtāni śivaḥ ṣaḍviṃśakastataḥ sa eva bhartā kartā ca vidherapi maheśvaraḥ
العقل (manas) والعناصر العظمى الخمسة (mahābhūtas) مندرجة ضمن المبدأ ذي الستة والعشرين؛ وفوقها يقف شيفا (Śiva). هو وحده—ماهيشڤارا (Maheśvara)—الحافظ والفاعل، حتى في شأن تشريع براهما (Brahmā) للخلق.
Suta Goswami
It establishes Shiva as the transcendent Pati beyond mind and the elements; therefore, Linga-worship is directed to the Supreme Lord who sustains and empowers all cosmic functions, not merely to a material symbol.
Shiva is presented as Maheshvara who stands beyond the tattva-aggregate (including mind and the five elements) and yet remains the inner agent—supporting and enabling even Brahmā’s creative role—showing both transcendence and immanence.
The verse points to Pashupata-style inner discipline: withdrawing from identification with mind and the bhūtas (elements) and fixing awareness on Shiva as Pati, the true kartā and bhartā, which supports Linga-dhyāna and Shiva-upāsanā.