Adhyaya 35 — दधीचि-क्षुप-युद्धम्, भार्गवोपदेशः, मृतसंजीवनी (त्र्यम्बक) मन्त्रः
महदादिविशेषान्तविकल्पस्यापि सुव्रत विष्णोः पितामहस्यापि मुनीनां च महामुने
mahadādiviśeṣāntavikalpasyāpi suvrata viṣṇoḥ pitāmahasyāpi munīnāṃ ca mahāmune
O you of excellent vows, even the whole range of conceptual distinctions—from Mahat down to the last of the particulars—lies beyond complete reckoning; so too for Viṣṇu, for Pitāmaha (Brahmā), and even for the sages, O great seer. Therefore the Supreme Pati, Śiva, transcends all tattvas and the mind’s constructions.
Suta Goswami (narrating the teaching within the Linga Purana discourse)
It frames Linga worship as devotion to Pati (Śiva) who transcends the entire tattva-chain—from Mahat to the smallest particulars—so the Linga is revered as the sign of the Transcendent, not merely a created form.
By stating that even Viṣṇu, Brahmā, and the munis cannot fully delimit the vikalpa-span of tattvas, it implies Śiva as the supreme Reality beyond conceptual thought and beyond the measurable categories of creation.
The takeaway aligns with Pāśupata Yoga: reduction of vikalpa (conceptual proliferation) and turning the pashu (soul) away from pasha (bondage of tattvas) toward direct contemplation of Pati through Linga-upāsanā.