ब्रह्मकृत-ईशानस्तवः तथा विश्वरूपदेवी-प्रकृतिरहस्योपदेशः
नमो विकरणायैव कालवर्णाय वर्णिने बलाय बलिनां नित्यं सदा विकरणाय ते
namo vikaraṇāyaiva kālavarṇāya varṇine balāya balināṃ nityaṃ sadā vikaraṇāya te
Salutations to You, the Transcendent One beyond all organs and limiting faculties; salutations to You whose hue is Time itself, O Lord of all colors and forms. You are the Strength within the strong; eternally and always, salutations to You, beyond all sense-functions.
Suta Goswami (narrating a stuti within the Linga Purana’s Purva-Bhaga context)
It directs the worshipper to the Linga’s core meaning: Shiva as nirguṇa and beyond the sensory instruments (vikaraṇa), so the rite becomes an inward offering of awareness rather than mere external form.
Shiva is praised as Pati who transcends karaṇas (sense and action faculties) and yet pervades all manifestation as Kāla (Time) and as the very bala (power) energizing every being—immanent and transcendent at once.
A contemplative Pashupata-oriented dhyāna is implied: meditate on Shiva as beyond senses (vikaraṇa) and as Kāla, withdrawing the pashu (individual soul) from pasha (bondage of sense-driven identity) into steady inner worship.