अग्नित्रय-पितृवंश-रुद्रसृष्टि-वैराग्योपदेशः
तमसा कालरुद्राख्यं रजसा कनकाण्डजम् सत्त्वेन सर्वगं विष्णुं निर्गुणत्वे महेश्वरम्
tamasā kālarudrākhyaṃ rajasā kanakāṇḍajam sattvena sarvagaṃ viṣṇuṃ nirguṇatve maheśvaram
Through tamas he is known as Kālarudra; through rajas as the golden Egg-born (Brahmā); through sattva as the all-pervading Viṣṇu; and in his nirguṇa, attribute-transcendent reality, he is Maheśvara—Pati, the Supreme Lord beyond the guṇas.
Suta Goswami (narrating Linga Purana doctrine to the sages of Naimisharanya)
It grounds Liṅga-pūjā in the highest theology: the Liṅga signifies Maheśvara as nirguṇa Pati, while Brahmā, Viṣṇu, and Rudra are His guṇa-conditioned modes of cosmic function.
Śiva-tattva is presented as beyond the three guṇas (nirguṇa), yet capable of appearing through them as Time-Rudra (tamas), Hiraṇyagarbha/Brahmā (rajas), and all-pervading Viṣṇu (sattva)—showing Pati’s transcendence and immanence.
The takeaway aligns with Pāśupata orientation: meditate on the guṇa-transcendent Pati (Maheśvara) while recognizing guṇa-driven bondage (pāśa) in the pashu; worship the Liṅga as the nirguṇa support for liberation.