ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
तदचक्षुस्तदश्रोत्रं तदपाणि अपादकम् तदजातमभूतं च तदशब्दं द्विजोत्तमाः
tadacakṣustadaśrotraṃ tadapāṇi apādakam tadajātamabhūtaṃ ca tadaśabdaṃ dvijottamāḥ
يا أفضلَ ذوي الولادتين، إنَّ ذلك—البَتِي الأعلى، شِيفا—لا عينَ له ولا أذن؛ ولا يدَ له ولا قدم؛ غيرُ مولودٍ وليس ثمرةَ التكوّن؛ وهو فوقَ الصوت، متعالٍ عن كلِّ علامات الحواسّ.
Suta Goswami (narrating to the sages of Naimiṣāraṇya)
It establishes that the Liṅga points to Śiva as nirguṇa—beyond sense-organs and material attributes—so worship is directed to the Supreme Pati, not merely to a physical form.
Śiva is described apophatically: not limited by eyes, ears, hands, feet, birth, or sound—indicating the unconditioned, unborn Lord (Pati) who transcends pasha-bound sensory cognition of the paśu (soul).
It supports Pāśupata-style contemplation (dhyāna) on the formless Lord—silencing sensory grasping and resting awareness in the wordless (aśabda) reality signified by the Liṅga.