ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
अस्पर्शं तदरूपं च रसगन्धविवर्जितम् अव्ययं चाप्रतिष्ठं च तन्नित्यं सर्वगं विभुम्
asparśaṃ tadarūpaṃ ca rasagandhavivarjitam avyayaṃ cāpratiṣṭhaṃ ca tannityaṃ sarvagaṃ vibhum
هو متعالٍ عن اللمس ومتجاوزٌ للصورة، منزَّهٌ عن الطعم والرائحة؛ غيرُ فانٍ ولا يقوم على سندٍ ثابت—أزليٌّ، شاملٌ لكلِّ مكان، السيّدُ المهيمن (فيبهو)، البَتِي الأعلى المتجاوز للحواسّ.
Suta Goswami (narrating the doctrine of Shiva-tattva to the sages of Naimisharanya)
It frames the Linga as a pointer to the formless, sense-transcending Pati—worship moves from a visible symbol to realization of Shiva as all-pervading and beyond sensory qualities.
Shiva is presented as Nirguna: beyond touch, form, taste, and smell—imperishable, unsupported by any external basis, yet eternal and omnipresent as Vibhu, the supreme Lord over all pashus.
It implies Pashupata-oriented inner worship: sense-withdrawal (pratyahara) and contemplation on the Nirguna Pati while using Linga-puja as an outward support for inward realization.