क्षुपदधीचिसंवादः — शिलादतपः, वरसीमा, मेघवाहनकल्पे त्रिदेवसमागमः
परमात्मानमीशानं तमसा कालरूपिणम् रजसा सर्वलोकानां सर्गलीलाप्रवर्तकम्
paramātmānamīśānaṃ tamasā kālarūpiṇam rajasā sarvalokānāṃ sargalīlāpravartakam
He is the Supreme Self, Īśāna (the Lord). Through tamas He assumes the form of Kāla, Time, and through rajas He sets in motion the līlā of creation for all the worlds—He, Pati, who governs the arising of the cosmos.
Suta Goswami (narrating the theological description of Shiva within the creation account)
It grounds Linga worship in Shiva’s supremacy as Paramātman and Īśāna—the very Lord who initiates creation and governs Time—so the Linga is approached as Pati, not merely a symbol or deity among others.
Shiva is presented as Pati, the Supreme Self who employs the guṇas for cosmic functions: tamas as the principle by which He appears as Time (kāla), and rajas as the dynamic power that begins sṛṣṭi-līlā, while remaining sovereign over these modalities.
The verse points to contemplative Pāśupata orientation: meditate on Shiva as Īśāna beyond Pāśa (guṇas and kāla), and worship the Linga with the insight that rajas and tamas are instruments under His lordship, not ultimate realities for the Pashu (soul).