निर्गुणं परमात्मानं विद्धि लिंगस्वरूपिणम् । परा शक्तिस्तथा ज्ञेया निर्गुणा शाश्वती सती
nirguṇaṃ paramātmānaṃ viddhi liṃgasvarūpiṇam | parā śaktistathā jñeyā nirguṇā śāśvatī satī
اعلم أن الذات العليا (باراماتمان) منزّهة عن الغونات، وأن صورتها عينها هي اللِّينغا. وكذلك تُعرَف القدرة العظمى (بارا شاكتي) بأنها نيرغونا—أزلية خالدة، دائمة الحقيقة.
Vyāsa (continuing the teaching attributed to Nandin)
Tirtha: Kedāra
Type: kshetra
Listener: Śuka
Scene: A luminous liṅga at the center, not anthropomorphic, radiating subtle light; Vyāsa instructs Śuka, while an ethereal presence of Parā-Śakti is suggested as a halo or energy field—signifying nirguṇa yet present.
Śiva as Liṅga symbolizes the transcendent, attribute-less Supreme; ultimate reality and its supreme power are beyond the three guṇas.
Implicitly Kedāra-kṣetra, where Liṅga worship is central; the doctrine supports the mahātmya of worshipping Kedāreśvara.
No explicit ritual is stated; the verse provides the metaphysical basis for Liṅga-upāsanā (Liṅga worship).