अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
पञ्च बुद्धीन्द्रियाण्यस्य पञ्च कर्मेन्द्रियाणि तु शब्दादीनामवाप्त्यर्थं मनश्चैवोभयात्मकम्
pañca buddhīndriyāṇyasya pañca karmendriyāṇi tu śabdādīnāmavāptyarthaṃ manaścaivobhayātmakam
لهذا الكائن المتجسِّد خمسُ حواسٍّ للإدراك وخمسُ حواسٍّ للفعل؛ وكذلك الذهن (مانَس)—وهو ذو طبيعةٍ مزدوجة—يكون وسيلةً لإدراك الصوت وسائر موضوعات الحسّ. وهكذا، في ميدان البركريتي، يختبر البَشو (النفس الفردية) عبر هذه الأدوات، حتى يتوجَّه إلى البَتي—شِيفا—لينال الخلاص من الباشا (القيد).
Suta Goswami (narrating the cosmological-philosophical account as received in the Purana)
It frames why sense-control and mind-discipline are essential for Linga-puja: the worshipper withdraws the jñānendriyas and karmendriyas from sound and other objects and reorients the mind toward Śiva (Pati).
By implication it distinguishes Śiva as Pati—beyond the sensory-mind complex—while the pashu experiences the world through mind and senses; liberation comes by turning from these instruments to Śiva-tattva.
Indriya-nigraha (restraint of the senses) and manonigraha (mastery of mind), foundational to Pāśupata-oriented sādhana and to focused dhyāna during Linga-puja.