Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
दिवा सृष्टिं विकुरुते रजन्यां प्रलयं विभुः औपचारिकमस्यैतद् अहोरात्रं न विद्यते
divā sṛṣṭiṃ vikurute rajanyāṃ pralayaṃ vibhuḥ aupacārikamasyaitad ahorātraṃ na vidyate
By “day” the all-pervading Lord brings forth creation, and by “night” He withdraws it into dissolution. Yet for Him this division into day and night is only a manner of speaking—for in His own reality there is no day-and-night at all.
Suta Goswami (narrating the cosmological doctrine to the sages at Naimisharanya)
It teaches that Shiva, worshipped as the Linga, is beyond time; ritual timings (day/night) are helpful conventions, while true Linga-upasana aims at realizing the timeless Pati who transcends all cycles.
Shiva is Vibhu—omnipresent and sovereign over srishti and pralaya—yet untouched by temporal divisions; day/night are only descriptive labels for His cosmic functions, not attributes limiting His being.
A contemplative Pashupata orientation is implied: meditate on the Lord as the timeless Pati, using cosmic rhythms as supports, then transcending them in inner worship (manasa-puja) and samadhi.